ITAA 1997 s 26-30

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GST and entitlement to input tax credits for acquisitions that relate to an entity's relative's travel

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Expenses associated with overseas travel