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

4   At the end of Subdivision 38-K

Add:

38-360 Travel agents arranging overseas supplies

A supply is GST-free if:

(a) the supplier makes it in the course of*carrying on an*enterprise as a travel agent; and

(b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside Australia.