This Ruling discusses when a supply of anything other than goods or real property (an intangible) is connected with the indirect tax zone under paragraphs 9-25(5)(a), (b) and (c) and Division 85 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
For a supplier to be liable for goods and services tax (GST) on a taxable supply, one of the requirements is that the supply must be connected with the ‘indirect tax zone’.[2] In this Ruling, the indirect tax zone is referred to as ‘Australia’.
This Ruling also explains exclusions to the ‘connected with Australia’ rules, where some supplies of intangibles made by non-residents are treated as being not connected with Australia. These supplies are referred to in this Ruling as ‘disconnected’ supplies.
Source: ATO
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