Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.360

    A supply is GST - free if:

  (a)   the supplier makes it in the course of * carrying on an * enterprise as a travel agent; and

  (b)   it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside the indirect tax zone.