Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 11   Other amendments

A New Tax System (Goods and Services Tax) Act 1999

11AA   At the end of section 84-15


(2) If the transfer is a transfer of the services of an employee, this section does not apply to the transfer to the extent that any payments that:

(a) are made from the *enterprise in Australia to the enterprise outside Australia; and

(b) relate to the transfer;

would be *withholding payments if they were payments from the enterprise in Australia to the employee.