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Legislation on GST exemption for global roaming by visitors to Australia open for consultation.
LEGISLATION ON GST EXEMPTION FOR GLOBAL ROAMING BY VISITORS TO AUSTRALIA OPEN FOR CONSULTATION
The Assistant Treasurer, Senator Nick Sherry, has today released for public comment draft legislation aimed at ensuring that access to global roaming telecommunication services by visitors to Australia remains GST-free.
"This move is consistent with our treaty obligations under the International Telecommunication Regulations, known as the Melbourne Agreement," the Assistant Treasurer said.
The draft legislation will exempt from GST supplies of global roaming services provided to subscribers of non-resident telecommunications suppliers, while the subscribers are visiting Australia.
This includes both the use of an Australian telecommunication supplier’s network by a non-resident telecommunications supplier and the supply of global roaming facilities by the non-resident telecommunications supplier to its subscribers.
The draft legislation takes into account the views expressed by stakeholders during the consultation process on an earlier draft of the legislation.
The draft legislation is now available at www.treasury.gov.au and consultation closes on Tuesday 13 April 2010.
CANBERRA 23 March 2010