A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
This Division does not apply to a * voucher supplied to a * non-resident if, because of the application of subsection 38-190(3) , the supply is not * GST-free .
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 100 - Vouchers
100-20
Vouchers supplied to non-residents and redeemed by others in the indirect tax zone
This Division does not apply to a * voucher supplied to a * non-resident if, because of the application of subsection 38-190(3) , the supply is not * GST-free .
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