Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 1 Tax integrity: extending GST to digital products and other services imported by consumers
Part 2 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
11 Section 25-49 (at the end of the table)
Add:
4 |
Offshore supplies other than goods or real property |
Division 84 |