Commonwealth Numbered Acts

EXPORT MARKET DEVELOPMENT GRANTS ACT 1974 No. 154 of 1974 - SECT 9

9. Where, in pursuance of an arrangement with a person carrying on business in
Australia, a service is supplied outside Australia by a person carrying on
business outside Australia and-

   (a)  the arrangement has the effect that 50 per centum or more of the
        consideration for the service accrues to the first-mentioned person;
        or

   (b)  the arrangement has the effect that a substantial proportion of that
        consideration accrues to the first-mentioned person and the Board is
        satisfied that this section should apply in relation to that service,
        that service shall, for the purposes of this Act, be regarded as a
        service supplied by the first-mentioned person.