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.