Appendix 5 - PricewaterhouseCoopers/ ITSA amendments
PricewaterhouseCoopers,
on behalf of the Interactive Travel Services Association (ITSA), proposed to
use the words in the proposed subsection 9-24(5)(c) as the basis of a new
special 'connected with Australia' rule that only applies in certain
circumstances. They noted that there is a precedent in GST law for this.
They proposed that
the special rule not apply if:
- the
supplier makes the relevant supply through and enterprise it carries on outside
Australia, and
- the
supplier is not registered (or otherwise required to be registered) for GST
purposes.
ITSA/PWC gave the
following example of how the new special rule might be enacted:
New Special Rule
- (1) "A supply of anything other than goods and real property is
connected with Australia if all of the following apply:
- (i) neither paragraph (a) nor (b) of subsection 29-25(5) applies in
respect of the supply of the thing;
- (ii) the thing is a right or option to acquire another thing;
- (iii) the supply of the other thing would be connected with
Australia."
- (2) However, subsection (1) will not apply if:
- (a) the supplier makes the supply through an enterprise that is not
carried on in Australia; and
- (b) the supplier is not registered or otherwise required to be registered
for GST purposes.
Navigation: Previous Page | Contents