Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 1 Tax integrity: extending GST to digital products and other services imported by consumers
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
1 At the end of subsection 9-25(5) (before the example)
Add:
; or (d) the *recipient of the supply is an *Australian consumer.
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