Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_5
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 5067–5906

5  At the end of Division 40
Add:

Subdivision 40‑G—Inbound intangible consumer supplies

40‑180  Inbound intangible consumer supplies
 (1) An *inbound intangible consumer supply is input taxed if:
 (a) it is made by a *non‑resident; and
 (b) it is covered by a determination under subsection (2).
 (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are input taxed.
 (3) However, the Minister must not make the determination unless:
 (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia's international obligations; and
 (b) the Minister is satisfied that similar supplies made by *Australian residents would be input taxed.