Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 1   Main amendments

A New Tax System (Goods and Services Tax) Act 1999

1   At the end of subsection 9-25(5) (before the example)

Add:

; or (d) the *recipient of the supply is an *Australian consumer.