A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

128   At the end of section 188-15


Supplies must be connected with Australia

(3) In working out your current annual turnover , disregard any supplies that are not *connected with Australia.