38‑570 Telecommunication supplies made u38‑570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

38‑570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

(1) A *telecommunication supply is GST‑free if: (a) the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to: (i) an international mobile subscriber identity; or (ii) an IP address; or (iii) another internationally recognised identifier; containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and (b) the supply is covered by subsection (2) or (3). Supply by non‑resident telecommunications supplier (2) This subsection covers the supply if: (a) the supply is made to the subscriber in connection with the subscription; and (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and (c) the supply is made by a *non‑resident that: (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and (ii) does not *carry on in the indirect tax zone such an enterprise. Supply by Australian resident telecommunications supplier (3) This subsection covers the supply if: (a) the supply is made by an *Australian resident that is: (i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997; or (ii) an internet service provider as defined in the Online Safety Act 2021; and (b) the supply is provided to the user in the indirect tax zone of the device; and (c) the supply is made to a *non‑resident that: (i) *carries on outside the indirect tax zone an *enterprise of making *telecommunication supplies; and (ii) does not *carry on in the indirect tax zone such an enterprise.