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A New Tax System (Goods and Services Tax) Act 1999
84‑65 Meaning of inbound intangible cons84‑65 Meaning of inbound intangible consumer supply
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84‑65 Meaning of inbound intangible consumer supply
(1) A supply of anything other than goods or *real property is an inbound intangible consumer supply if the *recipient is an *Australian consumer, unless: (a) the thing is done wholly in the indirect tax zone; or (b) the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone. (2) Disregard section 84‑55 in determining whether paragraph (1)(b) applies.