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A New Tax System (Goods and Services Tax) Act 1999
85‑10 Meaning of telecommunication suppl85‑10 Meaning of telecommunication supply
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85‑10 Meaning of telecommunication supply
A telecommunication supply is a supply relating to the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical or other electromagnetic systems. It includes: (a) the related transfer or assignment of the right to use capacity for such transmission, emission or reception; and (b) provision of access to global information networks.