A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 38) 2015

Legislative Instrument Goods and Services Tax: Telecommunication Supplies Determination (No. 38 ) 2015 I, James O’Halloran, Deputy Commissioner of Taxation , make this d etermination under subsection 85-5(2) of the A New Tax System (Goods and Services Tax) Act 1999. James O’Halloran Deputy Commissioner of Taxation Dated: 15 September 2015 Name of Determination This d etermination is the A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 38 ) 2015 . 2. Commencement This determination commences on the day after registration . 3. Repeal of previous instrument The following determination is repealed on the commencement of this determination: A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000 (the previous instrument) - F2005B0 1876 , registered on 2 1 /0 7 /2005 is repealed on the commencement of this determination. 4. Determination ( W ho is covered by this Determination ) (1 ) T his d etermination applies to an entity that makes telecommunication supplies through an enterprise that is not carried on in the indirect tax zone . (2) Although this determination only affects the application of Division 85 of the GST Act and not other provisions, in particular the connected with the indirect tax zone rules in Division 9, it has flow-on effects for other provisions. For example, as a result of this determination, Division 84, which is about certain offshore supplies not connected with the indirect tax zone , may apply to a supply that would be connected with the indirect tax zone were it not for this determination. 5. Classes of supplies on which it is not administratively feasible to collect GST Collection of GST on a telecommunication supply that the supplier makes through an enterprise that is not carried on in the indirect tax zone is not administratively feasible where either of the following paragraphs is satisfied: (a) the recipient of the supply is a telecommunications provider; or (b) the supplier is not registered for GST. 6. Definitions For the purposes of this determination: telecommunications provider means an entity that makes telecommunication supplies available to the public for a fee . Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .