The phrase 'provision of telecommunications services' in Item 43(4) of Schedule 1 of the Sales Tax (Exemptions & Classifications) Act 1992 (Cth) is confined to what the supplier of those services does to provide them, and does not extend to goods used by the recipient to enable enjoyment of the services. LAN cable installed within consumers' premises beyond the network boundary point is not excluded from the Item 43(1) exemption. The case is of limited ongoing significance given the repeal of the sales tax regime.
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