Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)
Schedule 1 GST and cross-border transport supplies
A New Tax System (Goods and Services Tax) Act 1999
10 After paragraph 117-5(1)(b)
Insert:
(ba) the amount paid or payable for a supply to which item 5A in the table in subsection 38-355(1) applies, to the extent that the amount:
(i) is not a tax, fee or charge to which subsection 81-5(2) applies; and
(ii) is not already included under paragraph (a) or (b); and
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