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

8   Subsection 38-190(1) (table item 2)

Repeal the item, substitute:


Supply to *non-resident outside Australia.

a supply that is made to a *non-resident who is not in Australia when the thing supplied is done, and:

(a) the supply is neither a supply of work physically performed on goods situated in Australia when the work is done nor a supply directly connected with *real property situated in Australia; or

(b) the *non-resident acquires the thing in *carrying on the non-resident's *enterprise, but is not *registered or *required to be registered.