9‑26 Supplies by non‑residents that are 9‑26 Supplies by non‑residents that are not connected with the indirect tax zone

9‑26 Supplies by non‑residents that are not connected with the indirect tax zone

(1) A supply is not connected with the indirect tax zone if: (a) the supplier is a *non‑resident; and (b) the supplier does not make the supply through an *enterprise that the supplier *carries on in the indirect tax zone; and (c) the supply is covered by an item in this table:

<table cellspacing="0" cellpadding="0" style="width:354.4pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Offshore supplies that are not connected with the indirect tax zone</span></p></td></tr><tr><td style="width:21.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:63.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Topic</span></p></td><td style="width:237.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>These supplies are </span><span style="font-style:italic">not </span><span>connected with the indirect tax zone …</span></p></td></tr></thead><tbody><tr><td style="width:21.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:63.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Inbound intangible supply</span></p></td><td style="width:237.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of anything other than goods or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property if:</span></p><p class="Tablea"><span>(a) the thing is done in the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient is an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian</span><span>‑</span><span>based business recipient of the supply.</span></p></td></tr><tr><td style="width:21.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:63.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Intangible supply between non</span><span>‑</span><span>residents</span></p></td><td style="width:237.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of anything other than goods or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property if:</span></p><p class="Tablea"><span>(a) the thing is done in the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident that acquires the thing supplied solely for the purpose of an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>enterprise that the recipient </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>carries on outside the indirect tax zone.</span></p></td></tr><tr><td style="width:21.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:63.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Supply between non</span><span>‑</span><span>residents of leased goods</span></p></td><td style="width:237.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply by way of transfer of ownership of leased goods if:</span></p><p class="Tablea"><span>(a) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident that does not acquire the thing supplied solely or partly for the purpose of an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>enterprise that the recipient </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>carries on in the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the lessee:</span></p><p class="Tablei"><span>(i) made a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable importation of the goods before the supply was made; and</span></p><p class="Tablei"><span>(ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.</span></p></td></tr><tr><td style="width:21.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:63.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Supply by way of continued lease of goods from item</span><span> </span><span>3</span></p></td><td style="width:237.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply made by way of lease if:</span></p><p class="Tablea"><span>(a) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient is the lessee referred to in paragraph</span><span> </span><span>(b) of item</span><span> </span><span>3 of this table; and</span></p><p class="Tablea"><span>(b) the lease is the lease referred to in subparagraph</span><span> </span><span>(ii) of that paragraph.</span></p></td></tr></tbody></table>