Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 3 Supplies of rights or options offshore
A New Tax System (Goods and Services Tax) Act 1999
4 Paragraph 83-5(2)(a)
Omit "that is not *connected with Australia but that is a *taxable supply because of Division 84", substitute "that is a *taxable supply under Division 84".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
