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

36   Section 195-1

Insert:

electronic communication has the same meaning as in the Electronic Transactions Act 1999.

electronic distribution platform has the meaning given by section 84-70.

Foreign Minister means the Minister administering the Diplomatic Privileges and Immunities Act 1967.

inbound intangible consumer supply has the meaning given by section 84-65.

limited registration entity has the meaning given by section 84-140.