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
6 Subsection 72-5(2)
Repeal the subsection, substitute:
(2) This section has effect despite paragraphs 9-5(a) and 84-5(1)(d) (which would otherwise require a taxable supply to be for consideration).
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