Document ID: chunk:federal_register_of_legislation:C2024C00824:section:3:p4
Version: federal_register_of_legislation:C2024C00824
Segment Type: section
Provision Reference: s 3 (pt 4/4)
Character Range: 14671–15918

Australia or a foreign country:
 (i) of any services in or in connection with the supply, installation, erection, operation, maintenance or repair of goods produced or manufactured wholly or substantially in Australia and exported from Australia; or
 (ii) of any construction, technological, managerial or other services (whether in connection with such goods or otherwise) for a person carrying on business in a foreign country or for the government, or an agency of the government, of that country or of any political subdivision of that country; or
 (e) the supply to persons who are not ordinarily resident in Australia of services relating to tourism; or
 (f) the conduct of an online business with customers outside Australia; or
 (g) the sale or licensing of intellectual property and related rights to persons outside Australia; or
 (h) direct investment outside Australia where a benefit flows back to Australia (whether directly or indirectly).

Australian export trade
 (5) In this Act, a reference to Australian export trade includes a reference to any transaction (including the rendering of a service) involving a benefit flowing directly or indirectly from overseas to a person carrying on business or other activities in Australia.