Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p42
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 42/42)
Character Range: 529064–530040

84—Offshore supplies

Subdivision 84‑A—Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision

84‑1  What this Subdivision is about
      This Subdivision deals with certain supplies taking place outside the indirect tax zone. The GST on a supply that is a taxable supply under this Subdivision is "reverse charged" to the recipient of the supply.

84‑5  Offshore supplies that are taxable supplies under this Subdivision
 (1) A supply is a taxable supply (except to the extent that it is *GST‑free or *input taxed) if:
 (a) the supply is for *consideration; and
 (b) the *recipient of the supply is *registered, or *required to be registered; and
 (c) the supply is covered by the third column of this table.

Offshore supplies that are taxable supplies under this Subdivision
Item                                                                Topic                                                             These supplies are covered …