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
2 At the end of subsection 9-25(5) (after the example)
Add:
Note: A supply that is connected with the indirect tax zone under this subsection might be GST-free if it is consumed outside the indirect tax zone: see section 38-190. For more rules about supplies that are GST-free, see Division 38.
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