Document ID: chunk:federal_register_of_legislation:C2010A00091:clause:1_13
Version: federal_register_of_legislation:C2010A00091
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 5399–6014

13  Section 195‑1 (after paragraph (a) of the definition of place of consignment)
Insert:
 (aa) if the supplier of the goods is to deliver the goods in Australia—the place in Australia to which the goods are to be delivered under the contract for the supply of the goods; or
 (ab) if:
 (i) neither paragraph (a) nor (aa) applies; and
 (ii) the goods are to be transported into Australia by an entity supplying a transport service to an entity that is to import the goods into Australia;
  the place in Australia to which the goods are to be delivered under the contract for the supply of the transport service; or