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 3 Cross-border supplies that are not included in GST turnover
A New Tax System (Goods and Services Tax) Act 1999
21 Subsections 188-15(3) and 188-20(3)
At the end of the subsections, add:
; and (d) any *GST-free supply made by a *non-resident that does not make the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.
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