A New Tax System (Goods and Services Tax) Act 1999
84‑15 Transfers etc. between branches of84‑15 Transfers etc. between branches of the same entity
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84‑15 Transfers etc. between branches of the same entity
(1) For the purposes of section 84‑5, if an entity: (a) *carries on an *enterprise in the indirect tax zone; and (b) also carries on that or another enterprise outside the indirect tax zone; then: (c) the transfer of anything to the enterprise in the indirect tax zone from the enterprise outside the indirect tax zone; or (d) the doing of anything for the enterprise in the indirect tax zone by the enterprise outside the indirect tax zone; is taken to be a supply that is not *connected with the indirect tax zone.
Note: Example: An entity acquires, through a place of business it has overseas, the right to exploit a particular copyright in the indirect tax zone. That right is then transferred to a place of business that the entity has in the indirect tax zone.
Note: Under this section, the transfer is taken to be a supply that is not connected with the indirect tax zone and, if the other requirements of section 84‑5 are satisfied, the transfer is a taxable supply.
(2) If the transfer is a transfer of the services of an employee, this section does not apply to the transfer to the extent that any payments that: (a) are made from the *enterprise in the indirect tax zone to the enterprise outside the indirect tax zone; and (b) relate to the transfer; would be *withholding payments if they were payments from the enterprise in the indirect tax zone to the employee.