Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.540

International mail

    A supply is GST - free if it is a supply of services to a foreign postal administration for:

  (a)   the delivery in the indirect tax zone; or

  (b)   the transit through the indirect tax zone;

of postal articles mailed outside the indirect tax zone.


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