A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
128 At the end of section 188-15
Add:
Supplies must be connected with Australia
(3) In working out your current annual turnover , disregard any supplies that are not *connected with Australia.
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