Document ID: chunk:federal_register_of_legislation:C2005A00077:clause:3_18
Version: federal_register_of_legislation:C2005A00077
Segment Type: clause
Provision Reference: sch 3 cl 18
Character Range: 10950–11469

18  Transitional provision
For the purposes of sections 188‑15 and 188‑20 of the A New Tax System (Goods and Services Tax) Act 1999, in working out an enterprise's current annual turnover, or projected annual turnover, at a time during July, August or September 2005, disregard a supply if:
 (a) the enterprise through which the supply is made is not carried on in Australia; and
 (b) the supply:
 (i) is a supply of a right or option to use commercial accommodation in Australia; and
 (ii) is not made in Australia.