A supply of goods has the relevant connection with Australia if:
- the goods are physically delivered or made available in Australia;
- they are removed from Australia (Note: exemption is exports) where certain conditions are met;
- they are imported into Australia, or brought from overseas and installed or assembled in Australia.
A supply of real property has the relevant connection if the real property is situated in Australia, or if the land to which the real property relates is in Australia. 'Real Property' includes, rights, interests, options, and licences over land. A supply of anything else (e.g. services, rights, advice or obligations) has the relevant connection if:
- it is done in Australia; or
- the University makes the supply through an enterprise that the University carries on in Australia.
Services are normally "done" in the place where they are performed, even if they are for the benefit of a recipient who is somewhere else.