5BConstitutional supplies and constitutional DSGL services

5B Constitutional supplies and constitutional DSGL services

Constitutional supplies (1) A supply of DSGL goods or DSGL technology is a constitutional supply if: (a) the supply is made by, or on behalf of, or to: (i) a constitutional corporation; or (ii) a body corporate that is incorporated in a Territory; or (iii) a body corporate that is taken to be registered in a Territory under section 119A of the Corporations Act 2001; or (b) the supply is made by, or on behalf of, or to: (i) the government of a foreign country or of part of a foreign country; or (ii) an authority of the government of a foreign country; or (iii) an authority of the government of part of a foreign country; or (c) the supply is made by or to an alien (within the meaning of paragraph 51(xix) of the Constitution); or (d) the supply occurs wholly or partly outside Australia; or (e) the supply is made in the course of constitutional trade or commerce; or (f) the supply occurs wholly or partly within a Territory; or (g) the supply is made by way of a postal, telegraphic, telephonic or other like service (within the meaning of paragraph 51(v) of the Constitution). Constitutional DSGL services (2) DSGL services are constitutional DSGL services if: (a) the DSGL services are provided by, or on behalf of, or to: (i) a constitutional corporation; or (ii) a body corporate that is incorporated in a Territory; or (iii) a body corporate that is taken to be registered in a Territory under section 119A of the Corporations Act 2001; or (b) the DSGL services are provided by, or on behalf of, or to: (i) the government of a foreign country or of part of a foreign country; or (ii) an authority of the government of a foreign country; or (iii) an authority of the government of part of a foreign country; or (c) the DSGL services are provided by or to an alien (within the meaning of paragraph 51(xix) of the Constitution); or (d) the DSGL services are provided wholly or partly outside Australia; or (e) the DSGL services are provided in the course of constitutional trade or commerce; or (f) the DSGL services are provided wholly or partly within a Territory; or (g) the DSGL services are provided by way of a postal, telegraphic, telephonic or other like service (within the meaning of paragraph 51(v) of the Constitution). Definitions (3) In this section:

constitutional corporation means a corporation to which paragraph 51(xx) of the Constitution applies.

constitutional trade or commerce means trade or commerce:

(a) between Australia and places outside Australia; or
(b) among the States; or
(c) within a Territory, between a State and a Territory or between 2 Territories.