Commonwealth Consolidated Acts

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

                   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.