Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)

Schedule 2   GST relief for telecommunication supplies for global roaming in Australia

A New Tax System (Goods and Services Tax) Act 1999

1   At the end of Division 38

Add:

Subdivision 38-R - Telecommunication supplies made under arrangements for global roaming in Australia

38-570 Telecommunication supplies made under arrangements for global roaming in Australia

(1) A *telecommunication supply is GST-free if:

(a) the supply is to enable the use in Australia of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:

(i) an international mobile subscriber identity; or

(ii) an IP address; or

(iii) another internationally recognised identifier;

containing a home network identity that indicates a subscription to a telecommunications network outside Australia; and

(b) the supply is covered by subsection (2) or (3).

Supply by non-resident telecommunications supplier

(2) This subsection covers the supply if:

(a) the supply is made to the subscriber in connection with the subscription; and

(b) the billing of the subscriber for the supply is to an address outside Australia; and

(c) the supply is made by a *non-resident that:

(i) *carries on outside Australia an *enterprise of making *telecommunication supplies; and

(ii) does not *carry on in Australia such an enterprise.

Supply by Australian resident telecommunications supplier

(3) This subsection covers the supply if:

(a) the supply is made by an *Australian resident that is:

(i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997; or

(ii) an internet service provider as defined in Schedule 5 to the Broadcasting Services Act 1992; and

(b) the supply is provided to the user in Australia of the device; and

(c) the supply is made to a *non-resident that:

(i) *carries on outside Australia an *enterprise of making *telecommunication supplies; and

(ii) does not *carry on in Australia such an enterprise.