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

3   Paragraph 13-20(3)(b)

Repeal the paragraph, substitute:

(b) determine the way in which the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is to be worked out for the purposes of that paragraph; and

(c) in relation to importations of a specified kind or importations to which specified circumstances apply - determine that:

(i) the amount paid or payable for a specified kind of transport or insurance is taken, for the purposes of paragraph (2)(b), to be zero; or

(ii) the amount paid or payable for a specified kind of supply referred to in paragraph (2)(ba) is taken, for the purposes of that paragraph, to be zero.