Constitutional supplies
(1) A supply of DSGL goods or DSGL technology is a constitutional supply if:
(a) the supply is made by, or on behalf of, or to:
(i) a constitutional corporation; or
(ii) a body corporate that is incorporated in a Territory; or
(iii) a body corporate that is taken to be registered in a Territory under section 119A of the Corporations Act 2001 ; or
(b) the supply is made by, or on behalf of, or to:
(i) the government of a foreign country or of part of a foreign country; or
(ii) an authority of the government of a foreign country; or
(iii) an authority of the government of part of a foreign country; or
(c) the supply is made by or to an alien (within the meaning of paragraph 51(xix) of the Constitution); or
(d) the supply occurs wholly or partly outside Australia; or
(e) the supply is made in the course of constitutional trade or commerce; or
(f) the supply occurs wholly or partly within a Territory; or
(g) the supply is made by way of a postal, telegraphic, telephonic or other like service (within the meaning of paragraph 51(v) of the Constitution).
Constitutional DSGL services
(2) DSGL services are constitutional DSGL services if:
(a) the DSGL services are provided by, or on behalf of, or to:
(i) a constitutional corporation; or
(ii) a body corporate that is incorporated in a Territory; or
(iii) a body corporate that is taken to be registered in a Territory under section 119A of the Corporations Act 2001 ; or
(b) the DSGL services are provided by, or on behalf of, or to:
(i) the government of a foreign country or of part of a foreign country; or
(ii) an authority of the government of a foreign country; or
(iii) an authority of the government of part of a foreign country; or
(c) the DSGL services are provided by or to an alien (within the meaning of paragraph 51(xix) of the Constitution); or
(d) the DSGL services are provided wholly or partly outside Australia; or
(e) the DSGL services are provided in the course of constitutional trade or commerce; or
(f) the DSGL services are provided wholly or partly within a Territory; or
(g) the DSGL services are provided by way of a postal, telegraphic, telephonic or other like service (within the meaning of paragraph 51(v) of the Constitution).
(3) In this section:
"constitutional corporation" means a corporation to which paragraph 51(xx) of the Constitution applies.
"constitutional trade or commerce" means trade or commerce:
(a) between Australia and places outside Australia; or
(b) among the States; or
(c) within a Territory, between a State and a Territory or between 2 Territories.