Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 3 Supplies involving non-residents
A New Tax System (Goods and Services Tax) Act 1999
11 At the end of section 38-190
(4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a *recipient who is not in Australia if:
(a) it is a supply under an agreement entered into, whether directly or indirectly, with an *Australian resident; and
(b) the supply is provided, or the agreement requires it to be provided, to another entity outside Australia.