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

129   At the end of section 188-20


Supplies must be connected with Australia

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