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.