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.