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

Schedule 2   GST treatment of cross-border transactions between businesses

Part 3   Cross-border supplies that are not included in GST turnover

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

21   Subsections 188-15(3) and 188-20(3)

At the end of the subsections, add:

; and (d) any *GST-free supply made by a *non-resident that does not make the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.