A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 85 - Telecommunication supplies  

85-10   (85-10)   Meaning of telecommunication supply  


A telecommunication supply is a supply relating to the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems. It includes:


(a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and


(b) provision of access to global information networks.




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