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

14   Section 195-1 (paragraph (b) of the definition of place of export)

Repeal the paragraph, substitute:

(b) if paragraph (a) does not apply and the goods were packed in a *freight container:

(i) the last place from which they were collected, or to which they were delivered, prior to being so packed; or

(ii) if subparagraph (i) does not apply - the place where they were so packed; or