This Draft Determination provides that telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier are GST-free under item 3 in the table in s 38-190(1) of the GST Act when:
- the supply is made to the subscriber who is not in Australia when the thing supplied is done; and
- the effective use or enjoyment of the supply by the subscriber takes place outside Australia.
[LTN 108, 6/6]