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A New Tax System (Goods and Services Tax) Act 1999
9‑5 Taxable supplies9‑5 Taxable supplies
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9‑5 Taxable supplies
You make a taxable supply if: (a) you make the supply for *consideration; and (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and (c) the supply is *connected with the indirect tax zone; and (d) you are *registered, or *required to be registered. However, the supply is not a *taxable supply to the extent that it is *GST‑free or *input taxed.