A New Tax System (Goods and Services Tax) Act 1999
Note:Division 126 - Gambling 126-27 When gambling supplies are connected with the indirect tax zone (1)
A *gambling supply is connected with the indirect tax zone if the *recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories). (2)
This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).
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