113‑5 Supply of work or services not a t113‑5 Supply of work or services not a taxable supply

113‑5 Supply of work or services not a taxable supply

(1) A supply that you make is not a *taxable supply to the extent that you make it under an arrangement (within the meaning of the *ITAA 1997) if: (a) the arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by you); and (b) an agreement is in force that: (i) complies with section 12‑55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and (ii) states that the section covers payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and (c) you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and (d) you have an *ABN that is in force and is quoted in the agreement; and (e) the acquisition, by that entity, of what you supply under the arrangement would be a *creditable acquisition (and not *partly creditable) if the supply were a *taxable supply. (2) This section has effect despite section 9‑5 (about what is a taxable supply.)