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A New Tax System (Goods and Services Tax) Act 1999
84‑12 The amount of GST on offshore supp84‑12 The amount of GST on offshore supplies that are “reverse charged”
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84‑12 The amount of GST on offshore supplies that are “reverse charged”
(1) The amount of GST on a supply that is a *taxable supply because of section 84‑5 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).
Note: Section 9‑90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.