CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
83‑20 The amount of GST on “reverse char83‑20 The amount of GST on “reverse charged” supplies made by non‑residents
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83‑20 The amount of GST on “reverse charged” supplies made by non‑residents
(1) The amount of GST on a supply to which section 83‑5, 83‑10 or 83‑15 applies is 10% of the *price of the supply. (2) This section has effect despite section 9‑70 (which is about the amount of GST on taxable supplies).