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

33   Section 195-1


Australian consumer has the meaning given by subsection 9-25(7) and affected by section 84-100.