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
73 Section 38-355 (table item 5)
Repeal the item, substitute:
Transport etc. of goods
the *international transport of goods:
(a) from their *place of export in Australia to a destination outside Australia; or
(b) from a place outside Australia to their *place of consignment in Australia; or
(c) from a place outside Australia to the same or another place outside Australia.
However, paragraph (a) or (b) only applies to the transport of the goods within Australia if it is supplied by the supplier of the transport of the goods from or to Australia (whichever is relevant).