Document ID: chunk:federal_register_of_legislation:C2010A00091:clause:1_9
Version: federal_register_of_legislation:C2010A00091
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 4128–4597

9  At the end of section 38‑355
Add:
 (2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in subsection (1) do not apply to a supply to the extent that the thing supplied is done in Australia, unless:
 (a) the *recipient of the supply:
 (i) is a *non‑resident; and
 (ii) is not in Australia when the thing supplied is done in Australia; or
 (b) the supply is done by the supplier of the transport of the goods from or to Australia (whichever is relevant).