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
33 Section 195-1
Insert:
Australian consumer has the meaning given by subsection 9-25(7) and affected by section 84-100.
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