Document ID: chunk:federal_register_of_legislation:C2025C00126:section:2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 2
Character Range: 224918–225887

2                                                                                                     Supply to *non‑resident outside the indirect tax zone.        a supply that is made to a *non‑resident who is not in the indirect tax zone when the thing supplied is done, and:
                                                                                                                                                                    (a) the supply is neither a supply of work physically performed on goods situated in the indirect tax zone when the work is done nor a supply directly connected with *real property situated in the indirect tax zone; or
                                                                                                                                                                    (b) the *non‑resident acquires the thing in *carrying on the non‑resident's *enterprise, but is not *registered or *required to be registered.