Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 96.10

             (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 Australia 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).