Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)

Schedule 1   GST and cross-border transport supplies

A New Tax System (Goods and Services Tax) Act 1999

12   Section 195-1 (definition of international transport)

Repeal the definition, substitute:

international transport means:

(a) in relation to the export of goods - the transport of the goods from their *place of export in Australia to a destination outside Australia; or

(b) in relation to the import of goods - the transport of the goods from a place outside Australia to their *place of consignment in Australia.