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

148   Section 195-1

Insert:

international transport means:

(a) in relation to the export of goods - the transport of the goods from their *place of export in Australia to a destination outside Australia (including loading and handling within Australia that is part of that transport); or

(b) in relation to the import of goods - the transport of the goods from a place outside Australia to their *place of consignment in Australia (excluding loading and handling within Australia).