A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-K
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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.
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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