(a) the entity is an *Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories); and

the entity:

is not *registered; or

if the entity is registered—the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on.

it is made by a *non-resident; and

it is covered by a determination under subsection (2).

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

the Minister is satisfied that similar supplies made by *Australian residents would be GST-free.

it is made by a *non-resident; and

it is covered by a determination under subsection (2).

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

the Minister is satisfied that similar supplies made by *Australian residents would be input taxed.

from offshore to Australian consumers; or

in some cases, under an agreement with the supplier.

as being the supplier of, and as making, the supply; and

as having made the supply for the *consideration for which it was made; and

as having made the supply in the course or furtherance of an *enterprise that the operator *carries on.

a party to a written agreement, between the operator and at least one of the other operators of the platforms, under which the operator is to be treated as the supplier; or

if no such agreement has been made—the operator determined in accordance with an instrument made under subsection (3); or

if no such agreement has been made and no instrument has been made under subsection (3):

the first of the operators of those platforms to receive, or to authorise the charging of, any *consideration for the supply; or

if subparagraph (i) does not apply—the first of the operators of those platforms to authorise the delivery of the supply.

a document, relating to the supply, issued to the *recipient of the supply identifies:

the supply; and

the supplier as the supplier of the supply; and

the supplier and the operator of the electronic distribution platform have agreed in writing that the supplier is the entity responsible for paying GST for:

the supply; or

a class of supplies that includes the supply; and

the operator of the electronic distribution platform:

does not authorise the charge to the recipient for the supply; and

does not authorise the delivery of the supply; and

does not set the terms and conditions under which the supply is made.

the supply is made through an *electronic distribution platform; and

the supply is covered by a written agreement entered into between the supplier and the operator of the platform before the supply is made; and

the operator is *registered; and

under the agreement, the supply is to be treated as if it were an inbound intangible consumer supply made through the platform.

the supply is GST-free or input taxed; or

the operator would not be treated under section 84-55 as being the supplier of, and as making, the supply if it were an *inbound intangible consumer supply.

the thing is done wholly in the indirect tax zone; or

the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone.

the service allows entities to make supplies available to end-users; and

the service is delivered by means of *electronic communication; and

the supplies are to be made by means of electronic communication.

(a) a carriage service (within the meaning of the Telecommunications Act 1997); or

a service consisting of one or more of the following:

providing access to a payment system;

processing payments;

providing *vouchers the supply of which are not *taxable supplies because of section 100-5.

you take reasonable steps to obtain information about whether or not the other entity is an Australian consumer of the supply; and

after taking those steps, you reasonably believe that the other entity is not an Australian consumer of the supply.

your usual business systems and processes provide you with a reasonable basis for forming a reasonable belief about whether the other entity is an Australian consumer of the supply; and

you reasonably believe that the other entity is not an Australian consumer of the supply.

the other entity’s *ABN, or the other identifying information prescribed under subsection (4) relating to the other entity, has been disclosed to you; and

the other entity has provided to you a declaration or information that indicates that the other entity is registered.

you have made, or intend to make, one or more *inbound intangible consumer supplies; and

you are a *non-resident.

takes effect from the start of the tax period you nominate in the election; and

if your *registration is cancelled and the date of effect of the cancellation occurs after the start of that tax period—ceases to have effect on the date of effect of the cancellation; and

if paragraph (b) does not apply and, under subsection (5), you revoke the election—ceases to have effect at the start of your first tax period to start after the revocation.

the *financial year in which the acquisition is made; or

the next financial year.

you become *registered; and

on the date your registration takes or took effect, you are a *limited registration entity.

you cease to be a *limited registration entity at a time when you are *registered; and

because of subsection (1) of this subsection, subsection 25-10(2) did not apply to your registration;

your *registration is cancelled; and

because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and

immediately before the cancellation took effect, you were a *limited registration entity.

any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless:

the supply is made to an *Australian consumer; and

the supply is not *GST-free; and

the thing to be acquired under the right or option referred to in that paragraph is not goods or *real property; and

any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless:

the supply is made to an *Australian consumer; and

the supply is not *GST-free; and

the thing to be acquired under the right or option referred to in that paragraph is not goods or *real property; and

under section 84-100, the *GST law applies in relation to the supplier as if the *recipient of the supply was not an *Australian consumer of the supply; and

the *ABN of the recipient of the supply, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and

the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered.

you are not a *limited registration entity.

during a financial year, you become a *limited registration entity; or

the statement is, or purports to be one that:

is required or permitted by a taxation law (other than the Excise Acts); or

might reasonably be expected to be used, by an entity in determining, for the purposes of the *GST law, whether you are an Australian consumer (within the meaning of the *GST Act); and

a supply is made under an agreement, or an enactment, that provides (expressly or impliedly) that the thing supplied is to be supplied:

for a period; or

progressively over a period; and

that period begins before 1 July 2017 and ends on or after 1 July 2017;

the supply is taken to be made continuously and uniformly throughout that period; and

to the extent that the supply is taken to be made on or after 1 July 2017:

any consideration for the supply received before the first tax period to start on or after that day is taken to be received in that tax period; and

an invoice relating to the supply issued before the first tax period to start on or after that day is taken to have been issued in that tax period.

a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or

a supply to the extent that it would be a taxable supply if the amendments made by this Schedule had not been made.

the part of the actual supply that involves the installation or assembly of the goods in the indirect tax zone is to be treated as if it were a separate supply of a thing done in the indirect tax zone;

the remainder of the actual supply is to be treated as if it were a separate supply of goods involving the goods being brought to the indirect tax zone but not involving the installation or assembly of the goods.

the supplier is a *non-resident; and

the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and

the supply is covered by an item in this table:

the entity is *registered; and

an *enterprise of the entity is *carried on in the indirect tax zone; and

the entity’s acquisition of the thing supplied is not solely of a private or domestic nature.

the enterprise is *carried on by one or more individuals covered by subsection (3) who are in the indirect tax zone; and

any of the following applies:

the enterprise is carried on through a fixed place in the indirect tax zone;

the enterprise has been carried on through one or more places in the indirect tax zone for more than 183 days in a 12 month period;

the entity intends to carry on the enterprise through one or more places in the indirect tax zone for more than 183 days in a 12 month period.

the entity has exclusive use of a place; or

the entity owns, leases or has any other claim or interest in relation to a place.

if the entity is an individual—that individual;

an employee or *officer of the entity;

an individual who is, or is employed by, an agent of the entity that:

has, and habitually exercises, authority to conclude contracts on behalf of the entity; and

is not a broker, general commission agent or other agent of independent status that is acting in the ordinary course of the agent’s business as such an agent.

apart from this section, the *non-resident would not be liable to pay GST on the supply; or

the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.

section 57-5 would apply to the supply if that subsection did not apply to the supply; and

the non-resident and the agent have agreed in writing that that subsection will not apply to any supplies made by the non-resident through the agent; and

the supply is made no earlier than:

if the agreement specifies a time (not earlier than the start of the day the agreement is made) as the time the agreement takes effect—that time; or

otherwise—the start of the day the agreement is made.

if the agreement referred to in paragraph (1)(b) specifies that the *non-resident is to give the notice—the non-resident; or

otherwise—the *resident agent.

the first day any of the *consideration for the supply is provided; or

the day on which an *invoice for the supply is issued.

if the agreement to terminate specifies a time (not earlier than the start of the day the agreement to terminate is made) as the time the termination takes effect—at that time; or

otherwise—at the start of the day the agreement to terminate is made.

the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and

the recipient of the supply does not acquire the thing supplied solely for a *creditable purpose; and

if the *recipient is the supplier’s *associate and the supply is without *consideration—100%; or

in any other case—the extent to which you provide, or are liable to provide, the consideration for the acquisition, expressed as a percentage of the total consideration for the acquisition.

sections 11-25 and 11-30 (which are about the amount of input tax credits for creditable acquisitions); and

section 72-45 (which is about the amount of input tax credits on an acquisition from an associate without consideration).

the supply is from the *recipient’s *associate; and

the supply is:

without *consideration; or

(ii) for consideration that is less than the GST inclusive market value.

a supply from the *recipient’s *associate without *consideration; and

not *connected with the indirect tax zone.

sections 29-5 and 72-15 (about attributing GST to tax periods); and

sections 29-10 and 72-50 (about attributing input tax credits to tax periods).

(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and

you do not give the notice in the *approved form to the entity by that day.

the other entity would be an *Australian-based business recipient of the supply, if the supply had been made to it;

the other entity is an individual who is provided with the supply as an employee or *officer of an entity that would be an Australian-based business recipient of the supply, if the supply had been made to it; or

the other entity is an individual who is provided with the supply as an employee or officer of the *recipient, and the recipient’s acquisition of the thing is solely for a *creditable purpose and is not a *non-deductible expense.

the *recipient is a *non-resident who:

is not in the indirect tax zone when the thing supplied is done; and

acquires the thing in *carrying on the recipient’s *enterprise, but is not *registered or *required to be registered; and

the supply is constituted by the repair, renovation, modification or treatment of goods; and

the repair, renovation, modification or treatment is done in order to meet the recipient’s obligations under a warranty relating to the goods; and

either:

*consideration for the warranty was included in the consideration for the supply of the goods; or

the supply of the warranty was a separate *taxable supply to the supply of the goods.

it is made in the course of a supply that is GST-free under subsection (1), and to the same *recipient; and

either:

the goods are attached to, or become part of, the goods to which the warranty relates; or

the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.

the percentage prescribed by the regulations of the *customs value of the goods imported; or

if no percentage is prescribed—10% of their customs value.

you are not *registered; or

the *local entry of the goods is a *taxable dealing in relation to *wine; or

the importation of the goods is a *taxable importation of a luxury car.

a written agreement specifically identifies the supply and identifies the consideration in money, or a way of working out the consideration in money, for the supply; and

the agreement was made before the commencement of this Schedule; and

the supplier is registered or required to be registered.

(a) if a review opportunity (A New Tax System (Goods and Services Tax Transition) Act 1999) arises on or after the commencement of this Schedule—when that opportunity arises;within the meaning of section 13 of the

if the supplier and the recipient of the supply agree in writing that the amendments made by this Schedule should apply from a time—that time.

subsection 393-40(3) (about repayment of a farm management deposit in the event of severe drought); and

any income of the owner or partnership comprising the shortfall is neither assessable income nor *exempt income of the owner or partnership; and

any amount that any person:

is not liable to pay because of the shortfall; and

could have, apart from this section, deducted under this Act;

it provides for amounts of interest to be payable to the *FMD provider in respect of a loan or other debt of the *owner of the *farm management deposit, or of a partnership of which the owner is a partner, to be reduced; and

that loan or other debt relates to a *primary production business that the owner or partnership carries on.

(a) the *owner of the deposit carries on a *primary production business that satisfies one or more of paragraphs (a), (b), (c) and (f) of the definition of primary production business in subsection 995-1(1); and

any of the land on which the owner of the deposit carries on any primary production business that satisfies one or more of those paragraphs has, for the period specified in subsection (3AA), had rainfall that:

is deficient to an extent prescribed by the regulations; or

if there are no such regulations—is within the lowest 5% of rainfall for that land according to records held by the Commonwealth Bureau of Meteorology; and

for the period specified in subsection (3AA):

the owner of the deposit has carried on, on that land, a primary production business that satisfies one or more of those paragraphs; and

the amount of the repayment has been held in that farm management deposit.

a period prescribed by the regulations; or

if there are no such regulations—the most recent period of 6 consecutive months:

that precede the repayment; and

for which rainfall records held by the Commonwealth Bureau of Meteorology are publicly available at the time of the repayment.

the fact that the person made or is making the deposit is the reason why, or one of the reasons why, an amount of interest payable to the *FMD provider in respect of loans or other debts falls short of what it would otherwise be; and

the shortfall:

(i) contravenes a requirement, contained in the agreement mentioned in paragraph 393-20(1)(b) of the Income Tax Assessment Act 1997 in relation to the deposit, as set out in item 8 of the table in section 393-35 of that Act; or

would contravene such a requirement if it were contained in that agreement.

would not have been so included if you had not been a partner in a partnership, or a beneficiary in a trust, that is a small business entity for the income year; and

is not included in the partnership’s or trust’s assessable income for an income year; and

would have formed part of the partnership’s or trust’s net small business income for an income year if the amount were included in the partnership’s or trust’s assessable income for an income year.

an amount referred to in paragraph 328-355(b) or (c) that is included in your assessable income for the income year, reduced (but not below zero) by your deductions to the extent that they are attributable to that amount and covered by section 328-370.