Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p14
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 14/33)
Character Range: 565502–568401

has been disclosed to you; and
 (b) the other entity has provided to you a declaration or information that indicates that the other entity is registered.
 (4) The Commissioner may, by legislative instrument, prescribe identifying information for the purposes of paragraph (3)(a).

84‑105  When entities are treated as not being consumers
 (1) The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply.
 (2) For the purposes of subsection (1), your belief is reasonable only if:
 (a) the other entity's *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and
 (b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered.
 (3) The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).

Division 85—Telecommunication supplies

85‑1  What this Division is about
      Telecommunication supplies that are effectively used or enjoyed in the indirect tax zone are included in the GST system (regardless of where the supplier has a physical presence).

85‑5  When telecommunication supplies are connected with the indirect tax zone
 (1) A *telecommunication supply is connected with the indirect tax zone if the *recipient of the supply will effectively use or enjoy the supply in the indirect tax zone.
 (2) However, subsection (1) does not apply to a *telecommunication supply, or a telecommunication supply included in a class of telecommunication supplies, if:
 (a) the supplier makes the supply through an *enterprise that is not *carried on in the indirect tax zone; and
 (b) the Commissioner determines that collection of GST on that supply or class of supplies would not be administratively feasible.
 (3) This section has effect in addition to section 9‑25 (which is about when supplies are connected with the indirect tax zone), but is subject to section 9‑26 (which is about when supplies are not connected with the indirect tax zone).

85‑10  Meaning of telecommunication supply
  A telecommunication supply is a supply relating to the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems. It includes:
 (a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and
 (b) provision of access to global information networks.

Division 86—Valuable metals

86‑1  What this Division is about
      The GST on taxable supplies of goods consisting wholly or partly of valuable metal can be "reverse charged" to the recipients.

86‑5  "Reverse charge" on supplies of goods consisting of valuable metal