21Condition for services other than tourism services

21 Condition for services other than tourism services

The condition that must be satisfied by services other than tourism services is that: (a) the services are supplied (whether in or outside Australia) to foreign persons; and (b) at least 3 of the following subparagraphs apply: (i) the assets used to make the services ready for sale or supply are mainly or substantially based in Australia; (ii) the activities resulting in the services being made ready for sale or supply are mainly or substantially carried on in Australia; (iii) for services supplied outside Australia—a significant proportion of the value of the services is added in Australia; (iv) the supply of the services directly generates significant employment in Australia; and (c) the services are not excluded by section 22.