Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 6/14)
Character Range: 916106–918846

under the contract for the supply of the transport service; or
 (b) in any other case—the port or airport of final destination as indicated on the *transportation document.
place of export of goods means:
 (a) if the goods were posted from a place in the indirect tax zone—the place from which they were posted; or
 (b) if paragraph (a) does not apply and the goods were packed in a *freight container:
 (i) the last place from which they were collected, or to which they were delivered, prior to being so packed; or
 (ii) if subparagraph (i) does not apply—the place where they were so packed; or
 (c) if the goods are self transported goods—the place, or last place, from which the goods departed the indirect tax zone; or
 (d) if paragraphs (a), (b) and (c) do not apply—the place, or first place, where the goods were placed on board a ship or aircraft for export from the indirect tax zone.
potential residential land means land that it is permissible to use for residential purposes, but that does not contain any buildings that are *residential premises.
precious metal means:
 (a) gold (in an investment form) of at least 99.5% fineness; or
 (b) silver (in an investment form) of at least 99.9% fineness; or
 (c) platinum (in an investment form) of at least 99% fineness; or
 (d) any other substance (in an investment form) specified in the regulations of a particular fineness specified in the regulations.
predominantly for long‑term accommodation has the meaning given by subsection 87‑20(3).
pre‑establishment acquisition has the meaning given by section 60‑15.
pre‑establishment importation has the meaning given by section 60‑15.
premises, in relation to a supply of *food, has the meaning given by section 38‑5.
premium selection test is satisfied has the meaning given by subsection 79‑5(2).
prepaid phone card or facility has the meaning given by subsection 100‑25(2).
pre‑school course means a course that is delivered:
 (a) in accordance with a pre‑school curriculum recognised by:
 (i) the education authority of the State or Territory in which the course is delivered; or
 (ii) a State or Territory body that has the responsibility for recognising pre‑school curricula for courses delivered in that State or Territory; and
 (b) by a *school that is recognised as a pre‑school under the law of the State or Territory.
previously attributed GST amount has the meaning given by section 19‑45.
previously attributed input tax credit amount has the meaning given by section 19‑75.
price, in relation to a supply, has the meaning given by sections 9‑75 and 84‑20.
primary course means:
 (a) a course of study or instruction that is delivered:
 (i) in accordance with a primary curriculum recognised by the education authority