A New Tax System (Goods and Services Tax) Act 1999
View history note
Hide history noteA * telecommunication supply is GST-free if: (a) the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:
(i) an international mobile subscriber identity; or
(ii) an IP address; or
containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and (b) the supply is covered by subsection (2) or (3).
(iii) another internationally recognised identifier;
Supply by non-resident telecommunications supplier
(2)
This subsection covers the supply if: (a) the supply is made to the subscriber in connection with the subscription; and (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and (c) the supply is made by a * non-resident that:
(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and
(ii) does not * carry on in the indirect tax zone such an enterprise.
Supply by Australian resident telecommunications supplier
(3)
This subsection covers the supply if: (a) the supply is made by an * Australian resident that is:
(i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997 ; or
(b) the supply is provided to the user in the indirect tax zone of the device; and (c) the supply is made to a * non-resident that:
(ii) an internet service provider as defined in the Online Safety Act 2021 ; and
(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and
(ii) does not * carry on in the indirect tax zone such an enterprise.
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