40‑180 Inbound intangible consumer suppl40‑180 Inbound intangible consumer supplies

40‑180 Inbound intangible consumer supplies

(1) An *inbound intangible consumer supply is input taxed if: (a) it is made by a *non‑resident; and (b) it is covered by a determination under subsection (2). (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are input taxed. (3) However, the Minister must not make the determination unless: (a) 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 (b) the Minister is satisfied that similar supplies made by *Australian residents would be input taxed.