Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p40
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 40/42)
Character Range: 524029–526775

9‑15 (which is about consideration).

82‑10  Supplies by Australian government agencies of rights to develop land are not for consideration
 (1) The supply, by an *Australian government agency, of a right to develop land is treated as a supply that is not made for *consideration to the extent that it is made in return for another supply that complies with requirements imposed by or under an *Australian law.
 (2) It does not matter whether the other supply is made to the *Australian government agency.
 (3) If the other supply constitutes the payment of:
 (a) an *Australian tax prescribed by regulations made for the purposes of subsection 81‑5(2); or
 (b) an *Australian fee or charge prescribed by regulations made for the purposes of subsection 81‑10(2);
this section overrides those regulations in relation to the payment.
 (4) This section has effect despite section 9‑15 (which is about consideration).

Division 83—Non‑residents making supplies connected with the indirect tax zone

83‑1  What this Division is about
      The GST on taxable supplies made by non‑residents can, with the agreement of the recipients, be "reverse charged" to the recipients.

83‑5  "Reverse charge" on supplies made by non‑residents
 (1) The GST on a *taxable supply is payable by the *recipient of the supply, and is not payable by the supplier, if:
 (a) the supplier is a *non‑resident; and
 (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and
 (c) the recipient is *registered or *required to be registered; and
 (d) the supplier and the recipient agree that the GST on the supply be payable by the recipient.
 (2) However, this section does not apply to:
 (a) a supply that is a *taxable supply under section 84‑5 (which is about offshore supplies); or
 (b) a taxable supply made by a *non‑resident through a *resident agent; or
 (c) a supply that is disregarded under paragraph 188‑15(3)(b) or 188‑20(3)(b) (which are about supplies of rights or options offshore).
              Note: GST on these taxable supplies is payable by the resident agent: see section 57‑5.
 (3) This section has effect despite section 9‑40 (which is about liability for the GST).

83‑10  Recipients who are members of GST groups
 (1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply:
 (a) is payable by the *representative member; and
 (b) is not payable by the member (unless the member is the representative member).
 (2) This section has effect despite section 83‑5.

83‑15  Recipients who are participants in GST joint ventures
 (1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is