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.