Document ID: chunk:federal_register_of_legislation:C2010A00091:clause:2_1
Version: federal_register_of_legislation:C2010A00091
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 7280–9171

1  At the end of Division 38
Add:

Subdivision 38‑R—Telecommunication supplies made under arrangements for global roaming in Australia

38‑570  Telecommunication supplies made under arrangements for global roaming in Australia
 (1) A *telecommunication supply is GST‑free if:
 (a) the supply is to enable the use in Australia of a portable device for sending and receiving signals, writing, images, sounds or information by an electromagnetic system while the device is linked to:
 (i) an international mobile subscriber identity; or
 (ii) an IP address; or
 (iii) another internationally recognised identifier;
  containing a home network identity that indicates a subscription to a telecommunications network outside Australia; and
 (b) the supply is covered by subsection (2) or (3).

Supply by non‑resident telecommunications supplier
 (2) This subsection covers the supply if:
 (a) the supply is made to the subscriber in connection with the subscription; and
 (b) the billing of the subscriber for the supply is to an address outside Australia; and
 (c) the supply is made by a *non‑resident that:
 (i) *carries on outside Australia an *enterprise of making *telecommunication supplies; and
 (ii) does not *carry on in Australia such an enterprise.

Supply by Australian resident telecommunications supplier
 (3) This subsection covers the supply if:
 (a) the supply is made by an *Australian resident that is:
 (i) a carrier, or a carriage service provider, as defined in the Telecommunications Act 1997; or
 (ii) an internet service provider as defined in Schedule 5 to the Broadcasting Services Act 1992; and
 (b) the supply is provided to the user in Australia of the device; and
 (c) the supply is made to a *non‑resident that:
 (i) *carries on outside Australia an *enterprise of making *telecommunication supplies; and
 (ii) does not *carry on in Australia such an enterprise.