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
13 Section 27-99 (table item 1AB)
Repeal the item, substitute:
|
1AB |
Offshore supplies other than goods or real property |
Division 84 |
|
1AC |
Payment of GST by instalments |
Division 162 |