Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.