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

6   Subsection 72-5(2)

Repeal the subsection, substitute:

(2) This section has effect despite paragraphs 9-5(a) and 84-5(1)(d) (which would otherwise require a taxable supply to be for consideration).