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

23   After paragraph 84-5(1)(b)

Insert:

; or (ba) subject to subsections (1A) and (1B), a supply connected with the indirect tax zone because of paragraph 9-25(5)(d);