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 1   Cross-border supplies that are not connected with the indirect tax zone

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

5   At the end of section 57-5


(3) However, this section does not apply to a *taxable supply if:

(a) apart from this section, the *non-resident would not be liable to pay GST on the supply; or

(b) the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.