9‑30 Supplies that are GST‑free or input9‑30 Supplies that are GST‑free or input taxed

9‑30 Supplies that are GST‑free or input taxed

GST‑free (1) A supply is GST‑free if: (a) it is GST‑free under Division 38 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be GST‑free under paragraph (a). Input taxed (2) A supply is input taxed if: (a) it is input taxed under Division 40 or under a provision of another Act; or (b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a).

Note: If a supply is input taxed, there is no entitlement to an input tax credit for the things that are acquired or imported to make the supply (see sections 11‑15 and 15‑10).

Supplies that would be both GST‑free and input taxed (3) To the extent that a supply would, apart from this subsection, be both *GST‑free and *input taxed: (a) the supply is GST‑free and not input taxed, unless the provision under which it is input taxed requires the supplier to have chosen for its supplies of that kind to be input taxed; or (b) the supply is input taxed and not GST‑free, if that provision requires the supplier to have so chosen.

Note: Subdivisions 40‑E (School tuckshops and canteens) and 40‑F (Fund‑raising events conducted by charities etc.) require such a choice.)

Supply of things used solely in connection with making supplies that are input taxed but not financial supplies (4) A supply is taken to be a supply that is *input taxed if it is a supply of anything (other than *new residential premises) that you have used solely in connection with your supplies that are input taxed but are not *financial supplies.