Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 2 GST treatment of cross-border transactions between businesses
Part 1 Cross-border supplies that are not connected with the indirect tax zone
A New Tax System (Goods and Services Tax) Act 1999
13 At the end of subsection 85-5(3)
Add ", but is subject to section 9-26 (which is about when supplies are not connected with the indirect tax zone)".
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