Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.570

Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

             (1)  A * telecommunication supply is GST-free if:

                     (a)  the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:

                              (i)  an international mobile subscriber identity; or

                             (ii)  an IP address; or

                            (iii)  another internationally recognised identifier;

                            containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and

                     (b)  the supply is covered by subsection (2) or (3).

Supply by non-resident telecommunications supplier

             (2)  This subsection covers the supply if:

                     (a)  the supply is made to the subscriber in connection with the subscription; and

                     (b)  the billing of the subscriber for the supply is to an address outside the indirect tax zone; and

                     (c)  the supply is made by a * non-resident that:

                              (i)  * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies; and

                             (ii)  does not * carry on in the indirect tax zone such an enterprise.

Supply by Australian resident telecommunications supplier

             (3)  This subsection covers the supply if:

                     (a)  the supply is made by an * Australian resident that is:

                              (i)  a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997 ; or

                             (ii)  an internet service provider as defined in Schedule 5 to the Broadcasting Services Act 1992 ; and

                     (b)  the supply is provided to the user in the indirect tax zone of the device; and

                     (c)  the supply is made to a * non-resident that:

                              (i)  * carries on outside the indirect tax zone an * enterprise of making * telecommunication supplies; and

                             (ii)  does not * carry on in the indirect tax zone such an enterprise.



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