Commonwealth Consolidated Acts

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



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