Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 8 Insurance
A New Tax System (Goods and Services Tax) Act 1999
1 Section 38-355 (table item 6, 3rd column, paragraph (b))
Repeal the paragraph, substitute:
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(b) insuring the *international transport of goods from their *place of export in Australia to a destination outside Australia; or (c) insuring: (i) the transport of goods from a place outside Australia to their *place of consignment in Australia; and (ii) the subsequent transport of those goods within Australia, if it is an integral part of the transport of goods from the place outside Australia to the place of consignment in Australia; including loading and handling within Australia that is part of that transport; or (d) insuring the transport of goods from a place outside Australia to the same or another place outside Australia. |
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