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-R - Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  

38-570   Telecommunication supplies made under arrangements for global roaming in the indirect tax zone  

(1)  
A * telecommunication supply is GST-free if:

(a)  the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:


(i) an international mobile subscriber identity; or

(ii) an IP address; or

(iii) another internationally recognised identifier;
containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and

(b)  the supply is covered by subsection (2) or (3). Supply by non-resident telecommunications supplier

(2)  
This subsection covers the supply if:

(a)  the supply is made to the subscriber in connection with the subscription; and

(b)  the billing of the subscriber for the supply is to an address outside the indirect tax zone; and

(c)  the supply is made by a * non-resident that:


(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and

(ii) does not * carry on in the indirect tax zone such an enterprise.
Supply by Australian resident telecommunications supplier

(3)  
This subsection covers the supply if:

(a)  

the supply is made by an * Australian resident that is:

(i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997 ; or

(ii) an internet service provider as defined in the Online Safety Act 2021 ; and

(b)  the supply is provided to the user in the indirect tax zone of the device; and

(c)  the supply is made to a * non-resident that:


(i) * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies ; and

(ii) does not * carry on in the indirect tax zone such an enterprise.

 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.