Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)

Schedule 1   GST and cross-border transport supplies

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

16   Application

(1) The amendments made by this Schedule apply to:

(a) supplies made on or after 1 July 2010; and

(b) taxable importations made on or after 1 July 2010.

(2) Despite paragraph (1)(a), the amendments made by this Schedule do not apply to a supply of services to the extent that the supply relates to a taxable importation made before 1 July 2010.