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
8 Section 38-355 (after table item 5)
Insert:
|
5A |
Loading or handling etc. |
subject to subsection (2): (a) loading or handling of goods, the *international transport of which is covered by item 5, during the course of the international transport; or (b) supply of a service, during the course of the international transport of goods covered by item 5, that facilitates the international transport. |