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

8   At the end of section 72-70

Add:

(4) This section does not apply to a supply that is a *taxable supply because of section 84-5 (which is about offshore supplies other than goods or real property).