Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_4
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 4237–5067

4  At the end of Division 38
Add:

Subdivision 38‑T—Inbound intangible consumer supplies

38‑610  Inbound intangible consumer supplies
 (1) An *inbound intangible consumer supply is GST‑free if:
 (a) it is made by a *non‑resident; and
 (b) it is covered by a determination under subsection (2).
 (2) The Minister may, by legislative instrument, determine that a specified class of *inbound intangible consumer supplies are GST‑free.
 (3) However, the Minister must not make the determination unless:
 (a) the *Foreign Minister has advised the Minister in writing that the treatment of the class of supplies under the *GST law would, apart from the determination, be inconsistent with Australia's international obligations; and
 (b) the Minister is satisfied that similar supplies made by *Australian residents would be GST‑free.