Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 1 GST-free supplies and input taxed supplies
A New Tax System (Goods and Services Tax) Act 1999
10 Subsection 60-20(3)
Repeal the subsection, substitute:
(3) An acquisition or importation is not treated, for the purposes of paragraph (2)(a), as relating to making supplies that would be*input taxed to the extent that the supply is made through an*enterprise, or a part of an enterprise, that the company will*carry on outside Australia.
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).
