ITAA 1997 s 195-1 as having the meaning given by section 995-1

Goods and services tax: supplies that are GST-free as professional or trade courses.

Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

GST and the supply of OH& S training courses