83‑5 “Reverse charge” on supplies made b83‑5 “Reverse charge” on supplies made by non‑residents

83‑5 “Reverse charge” on supplies made by non‑residents

(1) The GST on a *taxable supply is payable by the *recipient of the supply, and is not payable by the supplier, if: (a) the supplier is a *non‑resident; and (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and (c) the recipient is *registered or *required to be registered; and (d) the supplier and the recipient agree that the GST on the supply be payable by the recipient. (2) However, this section does not apply to: (a) a supply that is a *taxable supply under section 84‑5 (which is about offshore supplies); or (b) a taxable supply made by a *non‑resident through a *resident agent; or (c) a supply that is disregarded under paragraph 188‑15(3)(b) or 188‑20(3)(b) (which are about supplies of rights or options offshore).

Note: GST on these taxable supplies is payable by the resident agent: see section 57‑5.

(3) This section has effect despite section 9‑40 (which is about liability for the GST).