Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 2   GST-free supplies

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

4A   Section 38-415

Repeal the section, substitute:

38-415 Supplies through inwards duty free shops

A supply is GST-free if the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).