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:
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2 |
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. |