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
16 Application
(1) The amendments made by this Schedule apply to:
(a) supplies made on or after 1 July 2010; and
(b) taxable importations made on or after 1 July 2010.
(2) Despite paragraph (1)(a), the amendments made by this Schedule do not apply to a supply of services to the extent that the supply relates to a taxable importation made before 1 July 2010.
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