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 2 Cross-border supplies that are GST-free
A New Tax System (Goods and Services Tax) Act 1999
18 Subdivision 38-E (heading)
Repeal the heading, substitute:
Subdivision 38-E - Exports and other cross-border supplies
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