Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 (FL2016L00518)
Schedule 1 Financial supplies
A New Tax System (Goods and Services Tax) Regulations 1999
1 Subregulation 40-5.09(3) (at the end of the table)
Add:
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12 |
An account made available by a non-resident in the course of carrying on banking business (within the meaning of the Banking Act 1959) in a foreign country in which the entity is authorised under the law of that country to carry on banking business |
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13 |
A foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997) |