Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.10

Meaning of telecommunication supply

    A telecommunication supply is a supply relating to the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems. It includes:

  (a)   the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and

  (b)   provision of access to global information networks.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback