A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.540 International mail
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.540
International mailA supply is GST - free if it is a supply of services to a foreign postal administration for:
(a) the delivery in the indirect tax zone; or
(b) the transit through the indirect tax zone;
of postal articles mailed outside the indirect tax zone.