This Draft Determination states telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier are GST-free when s 38-570(1) and s 38-570(3) of the GST Act are satisfied. Telecommunication supplies can include telephone calls, call back services, e-mail and Internet access, etc. In order to be GST-free, these telecommunication supplies must be made to a non-resident telecommunication supplier and provided to enable the user of the portable device that has a subscription to a telecommunications network outside Australia (the subscriber), to roam in Australia.
DATE OF EFFECT: The Determinations will apply to years before and after their date of issue.
COMMENTS are due by 6 July 2012 – ATO contact: Lisa Webb – Email: lisa.webb@ato.gov.au; Tel: (02) 9374 1447; Fax: (02) 9374 1803.
[LTN 108, 6/6]