A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 126.27 When gambling supplies are connected with the indirect tax zone
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 126.27
When gambling supplies are connected with the indirect tax zone(1) A * gambling supply is connected with the indirect tax zone if the * recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the * ITAA 1997 includes the external Territories).
(2) This section has effect in addition to section 9 - 25
(which is about when supplies are connected with the indirect tax zone).