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 2 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
26 After section 126-25
Insert:
126-27 When gambling supplies are connected with the indirect tax zone
(1) A *gambling supply is connected with the indirect tax zone if the *recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories).
(2) This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).
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