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

Schedule 2   GST treatment of cross-border transactions between businesses

Part 2   Cross-border supplies that are GST-free

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

18   Subdivision 38-E (heading)

Repeal the heading, substitute:

Subdivision 38-E - Exports and other cross-border supplies