Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 2   Other amendments

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

13   Section 27-99 (table item 1AB)

Repeal the item, substitute:


Offshore supplies other than goods or real property

Division 84


Payment of GST by instalments

Division 162