According to this Draft Determination, a supply of capacity in an international telecommunication network made by an Australian resident telecommunication supplier is a supply in relation to rights which is GST-free under item 4 in the table in s 38-190(1) of the GST Act provided that:
- the rights are for use outside Australia; or
- the supply is to an entity that is not an Australian resident and is outside Australia when the thing supplied is done.
[LTN 108, 6/6]