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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-Q - International mail  

38-540   International mail  

A supply is GST-free if it is a supply of services to a foreign postal administration for:

(a) the delivery in the indirect tax zone; or

(b) the transit through the indirect tax zone;

of postal articles mailed outside the indirect tax zone.