CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
38‑360 Travel agents arranging overseas 38‑360 Travel agents arranging overseas supplies
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38‑360 Travel agents arranging overseas supplies
A 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.