Document ID: chunk:federal_register_of_legislation:F2024C00282:reg:21
Version: federal_register_of_legislation:F2024C00282
Segment Type: reg
Provision Reference: reg 21
Character Range: 26045–26850

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.