A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.360 Travel agents arranging overseas supplies
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.360
Travel agents arranging overseas suppliesA supply is GST - free if:
(a) the supplier makes it in the course of * carrying on an * enterprise as a travel agent; and
(b) it consists of arranging for the making of a supply, the
effective use or enjoyment of which is to take place outside the
indirect tax zone.