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
36 Section 195-1
electronic communication has the same meaning as in the Electronic Transactions Act 1999.
electronic distribution platform has the meaning given by section 84-70.
Foreign Minister means the Minister administering the Diplomatic Privileges and Immunities Act 1967.
inbound intangible consumer supply has the meaning given by section 84-65.
limited registration entity has the meaning given by section 84-140.