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

1   After paragraph 13-20(2)(b)

Insert:

(ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount:

(i) is not a tax, fee or charge to which subsection 81-5(2) applies; and

(ii) is not already included under paragraph (a) or (b); and