House of Representatives
Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPIndex
Schedule 1: GST and cross-border transport supplies
| Bill reference | Paragraph number |
| Item 1, paragraph 13-20(2)(ba) | 1.16 |
| Item 2, subsection 13-20(2A) | 1.35 |
| Item 3, paragraphs 13-20(3)(b) and (c); item 15 | 1.30 |
| Item 4, subsection 38-190(5) | 1.22, 1.25 |
| Item 5, subsection 38-355(1); items 6 and 7, item 5 in the table in subsection 38-355(1); item 9, subsection 38-355(2) | 1.21 |
| Item 8, item 5A in the table in subsection 38-355(1) | 1.27 |
| Item 9, subsection 38-355(2) | 1.15 |
| Item 9, paragraph 38-355(2)(b) | 1.23 |
| Item 10, paragraph 117-5(1)(ba) | 1.36 |
| Item 11, subsection 117-5(1A) | 1.36 |
| Item 12, definition of 'international transport' in section 195-1 | 1.29 |
| Item 13, definition of 'place of consignment' in section 195-1 | 1.16, 1.19, 1.34 |
| Item 14, definition of 'place of export' in section 195-1 | 1.25, 1.26, 1.34 |
| Subitem 16(1) | 1.31, 1.32 |
| Subitem 16(2) | 1.33 |
Schedule 2: GST relief for telecommunication supplies for global roaming in Australia
| Bill reference | Paragraph number |
| Item 1, subsection 38-570(1) | 2.23 |
| Item 1, subsection 38-570(2) | 2.24 |
| Item 1, subsection 38-570(3) | 2.25 |
| Item 2 | 2.26 |