Legislation

A New tax System (Goods and Services Tax) Act 1999 s 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1)

ATO documents that consider A New tax System (Goods and Services Tax) Act 1999 s 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1)