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

13   At the end of subsection 85-5(3)

Add ", but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone)".