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
153 Section 195-1
Insert:
place of consignment of goods means:
(a) if the goods are posted to Australia - the place in Australia to which the goods are addressed; or
(b) in any other case - the port or airport of final destination as indicated on the *transportation document.
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