Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_3
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 28234–28885

3  After section 9‑25
Insert:

9‑26  Supplies by non‑residents that are not connected with the indirect tax zone
 (1) A supply is not connected with the indirect tax zone 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 supply is covered by an item in this table:

Offshore supplies that are not connected with the indirect tax zone
Item                                                                 Topic                                                  These supplies are not connected with the indirect tax zone …