A New Tax System (Goods and Services Tax) Act 1999
96‑10 The value of the taxable component96‑10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone
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96‑10 The value of the taxable components of supplies that are only partly connected with the indirect tax zone
(1) If a supply (the actual supply): (a) is, because of section 96‑5, to be treated as separate supplies; and (b) the part of the actual supply that is *connected with the indirect tax zone is a *taxable supply, or is partly a *taxable supply and partly a supply that is *GST‑free or *input taxed; the value of that part of the actual supply is worked out as follows: (c) work out the value of the actual supply, under section 9‑75, as if it were solely a taxable supply; and (d) work out the proportion of that value of the actual supply that the taxable supply represents; and (e) multiply that value by the proportion in paragraph (d). (2) If that part of the actual supply is partly a *taxable supply and partly a supply that is *GST‑free or *input taxed, this section does not affect the operation of section 9‑80 in working out the value of so much of that part of the actual supply as is a taxable supply. (3) This section has effect despite section 9‑75 (which is about the value of taxable supplies).