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
7 Section 38-355 (table item 5)
Omit "However, paragraph (a) or (b) only applies to the transport of the goods within Australia if it is supplied by the supplier of the transport of the goods from or to Australia (whichever is relevant).".
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