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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-K - Transport and related matters  

38-360   Travel agents arranging overseas supplies  

A supply is GST-free if:

(a) the supplier makes it in the course of * carrying on an * enterprise as a travel agent; and

(b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside the indirect tax zone.

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