A New Tax System (Goods and Services Tax) Act 1999
84‑105 When entities are treated as not 84‑105 When entities are treated as not being consumers
Start here
Get a plain-English read of 84‑105 When entities are treated as not
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
84‑105 When entities are treated as not being consumers
(1) The *GST law applies in relation to you as if another entity was not a *consumer of a supply if you reasonably believe that the other entity is not a consumer of the supply. (2) For the purposes of subsection (1), your belief is reasonable only if: (a) the other entity’s *ABN, or the other identifying information prescribed under subsection (3) relating to the other entity, has been disclosed to you; and (b) the other entity has provided to you a declaration or information that indicates that the other entity is *registered. (3) The Commissioner may, by legislative instrument, make a determination prescribing identifying information for the purposes of paragraph (2)(a).