Document ID: chunk:federal_register_of_legislation:C2017C00082:clause:4_78
Version: federal_register_of_legislation:C2017C00082
Segment Type: clause
Provision Reference: sch 4 cl 78
Character Range: 66427–66978

78  Subsection 12‑190(7) in Schedule 1
Repeal the subsection (including the note), substitute:
 (7) In working out, for the purposes of this section, whether an enterprise is *carried on in Australia, ignore any part of Australia that is not in the indirect tax zone (within the meaning of the *GST Act).
Note: The effect of this subsection is to treat an enterprise as carried on in Australia only where it would be treated as carried on in the indirect tax zone under the A New Tax System (Australian Business Number) Act 1999.

Part 5—Application