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 the Online Safety Act 2021 ; 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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