Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.65

  (1)   A supply of anything other than goods or * real property is an inbound intangible consumer supply if the * recipient is an * Australian consumer, unless:

  (a)   the thing is done wholly in the indirect tax zone; or

  (b)   the supplier makes the supply wholly through an * enterprise that the supplier * carries on in the indirect tax zone.

  (2)   Disregard section   84 - 55 in determining whether paragraph   (1)(b) applies.