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-R - Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  

38-570   Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  

(1)    
A * telecommunication supply is GST-free if:

(a)    the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:

(i) an international mobile subscriber identity; or

(ii) an IP address; or

(iii) another internationally recognised identifier;

containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and

(b)    the supply is covered by subsection (2) or (3).

Supply by non-resident telecommunications supplier

(2)    
This subsection covers the supply if:

(a)    the supply is made to the subscriber in connection with the subscription; and

(b)    the billing of the subscriber for the supply is to an address outside the indirect tax zone; and

(c)    the supply is made by a * non-resident that:

(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and

(ii) does not * carry on in the indirect tax zone such an enterprise.

Supply by Australian resident telecommunications supplier

(3)    
This subsection covers the supply if:

(a)    

the supply is made by an * Australian resident that is:

(i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997 ; or

(ii) an internet service provider as defined in the Online Safety Act 2021 ; and

(b)    the supply is provided to the user in the indirect tax zone of the device; and

(c)    the supply is made to a * non-resident that:

(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and

(ii) does not * carry on in the indirect tax zone such an enterprise.