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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-T - Inbound intangible consumer supplies  

38-610   Inbound intangible consumer supplies  

(1)  
An *inbound intangible consumer supply is GST-free if:


(a) it is made by a *non-resident; and


(b) it is covered by a determination under subsection (2).

(2)  
The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST-free.

(3)  
However, the Minister must not make the determination unless:


(a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia ' s international obligations; and


(b) the Minister is satisfied that similar supplies made by *Australian residents would be GST-free.


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