• Issue 3 - GST treatment of specific telecommunication supplies (GST-free supplies)

    For the source of ATO view, refer to:

    • GSTD 2012/7External Link - Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
    • GSTD 2012/8External Link - Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
    • GSTD 2012/9External Link - Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
    • GSTD 2012/10External Link - Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?

    On 29 June 2010, the GST law was amended to include section 38-570. Section 38-570 applies to telecommunication supplies made under arrangements for global roaming in Australia. The amendment applies from 1 July 2000. The amendment ensures that the supply by an Australian resident telecommunication supplier made to a non-resident telecommunication supplier and provided to a subscriber of the non-resident telecommunication supplier while roaming in Australia, is GST-free.

    The previous wording of this issue is provided in footnotes 1, 2 and 3. The current ATO view is in GSTD 2012/7, GSTD 2012/8, GSTD 2012/9 and GSTD 2012/10.

      Last modified: 12 Apr 2013QC 16376