Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3
Character Range: 225887–226957

3                                                                                                     Supplies used or enjoyed outside the indirect tax zone        a supply:
                                                                                                                                                                    (a) that is made to a *recipient who is not in the indirect tax zone when the thing supplied is done; and
                                                                                                                                                                    (b) the effective use or enjoyment of which takes place outside the indirect tax zone;
                                                                                                                                                                    other than a supply of work physically performed on goods situated in the indirect tax zone when the thing supplied is done, or a supply directly connected with *real property situated in the indirect tax zone.