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’. 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.