Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 2   GST-free supplies

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

4A   Section 38-415

Repeal the section, substitute:

38-415 Supplies through inwards duty free shops

A supply is GST-free if the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller.