CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
38‑540 International mail38‑540 International mail
Start here
Get a plain-English read of 38‑540 International mail
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
38‑540 International mail
A 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.