Summary

• Tax Laws Amendment (2010 GST Administration Measures No.3) Act 2010 received royal assent on 29 June 2010.  The legislation is intended to ensure that Australia’s GST treatment of global roaming supplies is consistent with Australia’s obligations under the International Telecommunications Regulations (the Melbourne Agreement) and mobile global roaming services provided to visitors to Australia remains GST-free, effective from 1 July 2000

Links to documents

• Tax Laws Amendment (2010 GST Administration Measures No.3) Act 2010
• Explanatory Memorandum