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A New Tax System (Goods and Services Tax) Act 1999
84‑10 “Reverse charge” on offshore suppl84‑10 “Reverse charge” on offshore supplies
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84‑10 “Reverse charge” on offshore supplies
(1) The GST on a supply that is a *taxable supply because of section 84‑5: (a) is payable by the *recipient of the supply; and (b) is not payable by the supplier. (2) This section has effect despite section 9‑40 (which is about liability for the GST). (3) If a supply is a taxable supply under both sections 9‑5 and 84‑5, GST is only payable under this section (instead of section 9‑40).