Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 1   GST-free supplies and input taxed supplies

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

10   Subsection 60-20(3)

Repeal the subsection, substitute:

(3) An acquisition or importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be*input taxed to the extent that the supply is made through an*enterprise, or a part of an enterprise, that the company will*carry on outside Australia.