Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 2   GST treatment of cross-border transactions between businesses

Part 1   Cross-border supplies that are not connected with the indirect tax zone

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

15   Section 195-1 (definition of carried on in the indirect tax zone)

Omit "subsection 9-25(6)", substitute "section 9-27".