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
148 Section 195-1
international transport means:
(a) in relation to the export of goods - the transport of the goods from their *place of export in Australia to a destination outside Australia (including loading and handling within Australia that is part of that transport); or
(b) in relation to the import of goods - the transport of the goods from a place outside Australia to their *place of consignment in Australia (excluding loading and handling within Australia).