Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 4/63)
Character Range: 253263–255977

supply is GST‑free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a), (b) and (c) apply.

38‑510  Other disabled people
 (1) A supply is GST‑free if it is a supply of a *car to an individual who:
 (a) has a current certificate of medical eligibility issued by a *medical practitioner, in the *approved form, certifying that the individual has lost the use of one or more limbs to such an extent that the individual is unable to use public transport; and
 (b) intends to use the car in his or her personal transportation to or from gainful employment during all of the *Subdivision 38‑P period.
 (2) However, a supply covered by subsection (1) is not GST‑free to the extent that the *GST inclusive market value of the *car exceeds the *car limit.
 (3) In working out the *GST inclusive market value of the *car for the purposes of subsection (2), disregard any value that is attributable to modifications made to the car solely for the purpose of:
 (a) adapting it for driving by the individual; or
 (b) adapting it for transporting the individual.
 (4) A supply is GST‑free if it is a supply of *car parts that are for a *car for an individual to whom paragraphs (1)(a) and (b) applies.

Subdivision 38‑Q—International mail

38‑540  International mail
  A supply is GST‑free if it is a supply of services to a foreign postal administration for:
 (a) the delivery in the indirect tax zone; or
 (b) the transit through the indirect tax zone;
of postal articles mailed outside the indirect tax zone.

Subdivision 38‑R—Telecommunication supplies made under arrangements for global roaming in the indirect tax zone

38‑570  Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
 (1) A *telecommunication supply is GST‑free if:
 (a) the supply is to enable the use in the indirect tax zone of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:
 (i) an international mobile subscriber identity; or
 (ii) an IP address; or
 (iii) another internationally recognised identifier;
  containing a home network identity that indicates a subscription to a telecommunications network outside the indirect tax zone; and
 (b) the supply is covered by subsection (2) or (3).

Supply by non‑resident telecommunications supplier
 (2) This subsection covers the supply if:
 (a) the supply is made to the subscriber in connection with the subscription; and
 (b) the billing of the subscriber for the supply is to an address outside the indirect tax zone; and
 (c) the supply is made by a *non‑resident that:
 (i) *carries on outside the indirect tax