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

8   Paragraph 188-20(3)(b)

Repeal the paragraph, substitute:

(b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless:

(i) the supply is made to an *Australian consumer; and

(ii) the supply is not *GST-free; and

(iii) the thing to be acquired under the right or option referred to in that paragraph is not goods or *real property; and