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
34 Section 195-1 (definition of connected with the indirect tax zone)
Omit "sections 9-25 and 85-5", substitute "sections 9-25, 85-5 and 126-27".