84Supplies prior to 1 October 1986

1. For the purposes of this Part, the expression time of performance means,—

2. in relation to a supply of goods,—
   1. where the goods are to be removed, the time of the removal:
   2. where the goods are to be removed and where the property in those goods will pass from the supplier to the recipient, the earlier of the time of the removal and the time that that property passes:
   3. where the goods are not to be removed, the time when they are made available to the recipient:
   4. where the goods (being sent or taken on approval, sale or return, or similar terms) are removed before it is known whether a supply will take place, the time when it becomes certain that the supply has taken place; or
3. in relation to a supply of services, the time when the services are performed.

4. Where any registered person supplies or agrees to supply services by virtue of or pursuant to any contract, agreement, or enactment, (whether conditionally or unconditionally, on the happening of any event or any contingency, or otherwise), and that contract, agreement, or enactment expressly or impliedly provides that for, or in respect of, any period or periods, that—

5. any right is to be granted or exercisable, or any thing is to be done, or omitted to be done; or
6. any payment is due, or may be made; or
7. the contract or agreement is in force, or enforceable, or will have effect,—
those services shall for the purposes of subsection (1)(b) be deemed to be performed by that registered person continuously and uniformly during the whole of that period or those periods.

8. Where any services are supplied pursuant to any contract, agreement, or enactment which provides that any right is to be granted or exercisable by an individual for a period which will end with the termination of the life of that individual, and where that contract, agreement, or enactment provides for a single non-refundable payment as consideration for the granting or exercising of that right, those services shall, for the purposes of subsection (1)(b), be deemed to have been performed at the earlier of the time that that right is granted by the supplier or first becomes exercisable.

9. Notwithstanding anything in this Act, for the purposes of subsection (1), goods supplied under an agreement to hire as defined in section 9(3)(c) shall be deemed to be a supply of services.

10. Subject to subsection (4) and notwithstanding anything in section 9 or sections 21 to 21H, where, and to the extent that, the time of performance of any supply of goods and services—

11. is before 1 October 1986, and that supply would, but for this section, be deemed by section 9 or sections 21 to 21H to take place on or after 1 October 1986, and the value of that supply is ascertainable, that time of performance shall, for the purposes of this Act, be the time when the supply of those goods and services is deemed to take place:
12. is on or after 1 October 1986, and that supply would, but for this section, be deemed by section 9 or sections 21 to 21H to take place before 1 October 1986,—
    1. that time of performance shall, for the purposes of section 8, be the time when the supply of those goods and services is deemed to take place; and
    2. the time when the supply of those goods and services is made shall, for the purposes of section 20, be deemed to be 1 October 1986; and
    3. for the purposes of sections 20(3)(b)(i) and 20(4)(b)(i), where and to the extent that any payment has been made or, as the case may be, received in respect of that supply before 1 October 1986, that payment shall be deemed to have been made or, as the case may be, received on 1 October 1986.

13. Notwithstanding anything in subsection (3), where and to the extent that any supply of goods is the construction, major reconstruction, manufacture, or extension of a building or a civil engineering work by the supplier, and the goods,—

14. are sold pursuant to any written contract entered into before 1 October 1986; and
15. are made available to the recipient on or after 1 October 1986,—
the value of all work and materials permanently incorporated in or affixed on the site of the building or civil engineering work pursuant to that contract shall be determined as at the close of 30 September 1986, and—
16. to the extent that the aggregate of the consideration in money for all supplies in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii), took place before 1 October 1986, exceeds that value, the amount of that excess shall be deemed to be consideration in money for a taxable supply made by that supplier on 1 October 1986 and charged with tax pursuant to section 8(1):
17. to the extent that that value exceeds the aggregate of the consideration in money for all supplies in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii), took place before 1 October 1986, the consideration in money for the first supply in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii), takes place on or after 1 October 1986 shall be deemed to be reduced by the amount of that excess:
provided that any part of the amount of that excess remaining, in any case where that consideration is reduced to nil as a result of the application of this paragraph, shall be carried forward and the consideration for any subsequent such supply shall be deemed to be reduced to that extent, and so on: provided that this subsection shall only apply to the extent that that value has been determined on or before 1 December 1986 in a manner acceptable to the Commissioner by a competent independent valuer, or by any other competent valuer that the Commissioner may, in the Commissioner's discretion, approve: provided further that where any such supply is made to a registered person, exclusively for the purposes of making taxable supplies, the first proviso to this subsection shall not apply.