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
16 Section 195-1 (note at the end of the definition of connected with the indirect tax zone)
Repeal the note, substitute:
Note: This meaning is also affected by sections 9-26 and 96-5.