CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
100‑20 Vouchers supplied to non‑resident100‑20 Vouchers supplied to non‑residents and redeemed by others in the indirect tax zone
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100‑20 Vouchers supplied to non‑residents and redeemed by others in the indirect tax zone
This Division does not apply to a *voucher supplied to a *non‑resident if, because of the application of subsection 38‑190(3), the supply is not *GST‑free.