60B Nominated recipients of supplies

(1)

This section applies when a person (person A) enters into a contract to supply goods and services to another person (person B), and person B directs person A to provide the goods and services to a nominated person (person C) who is not party to the contract.

(2)

If person B pays the full consideration for the supply, the supply is treated as a supply from person A to person B and the existence of person C is ignored.

(3)

If person C pays the full consideration for the supply, the supply is treated as a supply from person A to person C and the existence of person B is ignored.

(4)

If person B and person C each pay part of the consideration for the supply, the supply is treated as a supply from person A to person B. However, person B and person C may agree, recording their agreement in a document, that the supply is to be treated as a supply made to person C, but no such agreement can be made if person B has claimed input tax in relation to the supply.

(5)

[Repealed]

(6)

Despite subsections (2) to (4), for a supply that wholly or partly consists of land, the supply is treated as made by person A to person C.

(7)

Section 60 overrides this section.

Section 60B: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 20(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 60B(4): amended, on 2 June 2016, by section 200 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 60B(5): repealed (with effect on 1 April 2011), on 2 November 2012, by section 224(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 60B(6): amended (with effect on 1 April 2011), on 2 November 2012, by section 224(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).