A New Tax System (Goods and Services Tax) Act. Australia

Чтение книги онлайн.

СКАЧАТЬ

      Export of aircraft or ships a supply of an aircraft or *ship, but only if the recipient of the aircraft or ship exports it from Australia under its own power within 60 days (or such further period as the Commissioner allows) after taking physical possession of it.

      4

      Export of aircraft or ships — paid for by instalments a supply of an aircraft or *ship for which the *consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the *recipient exports it from Australia before, or within 60 days (or such further period as the Commissioner allows) after, the earliest day on which one or more of the following occurs:

      (a) the supplier receives any of the final instalment of the consideration for the supply;

      (b) the supplier gives an *invoice for that final instalment;

      (c) the supplier delivers the aircraft or ship to the recipient or (at the recipient’s request) to another person.

      4A

      Export of new recreational boats a supply of a *ship, but only if:

      (a) the ship is a *new recreational boat on the earliest day (the receipt day) on which one or more of the following occurs:

      (i) the *recipient takes physical possession of the ship;

      (ii) if *consideration for the supply is provided in instalments under a contract that requires the ship to be exported — the supplier receives any of the final instalment;

      (iii) if consideration for the supply is provided in instalments under a contract that requires the ship to be exported — the supplier gives an *invoice for the final instalment; and

      (b) the supplier or recipient exports the ship from Australia within 12 months (or such further period as the Commissioner allows) after the receipt day; and

      (c) subsection (6) does not apply at any time during the period:

      (i) starting on the receipt day; and

      (ii) ending when the supplier or recipient exports the ship.

      5

      Export of goods that are to be consumed on international flights or voyages a supply of:

      (a) *aircraft’s stores, or spare parts, for use, consumption or sale on an aircraft on a flight that has a destination outside Australia; or

      (b) *ship’s stores, or spare parts, for use, consumption or sale on a *ship on a voyage that has a destination outside Australia;

      whether or not part of the flight or voyage involves a journey between places in Australia.

      6

      Export of goods used to repair etc. imported goods a supply of goods in the course of repairing, renovating, modifying or treating other goods from outside Australia whose destination is outside Australia, but only if:

      (a) the goods are attached to, or become part of, the other goods; or

      (b) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the other goods.

      7

      Goods exported by travellers as accompanied baggage a supply of goods to a *relevant traveller, but only if:

      (a) the supply is made in accordance with the rules specified in the regulations; and

      (b) the goods are exported as accompanied baggage of the relevant traveller.

      (2) However, a supply covered by any of items 1 to 6 in the table in subsection (1) is not GST-free if the supplier reimports the goods into Australia.

      (3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from Australia if:

      (a) before the goods are exported, the supplier supplies them to an entity that is not *registered or *required to be registered; and

      (b) that entity exports the goods from Australia; and

      (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and

      (d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and

      (e) the supplier has sufficient documentary evidence to show that the goods were exported; and

      (f) if that entity is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by that entity stating that:

      (i) a payment has not been sought under section 168-5 for the supply; and

      (ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) — a payment has not been sought under section 25-5 of that Act for the supply.

      However, if the goods are reimported into Australia, the supply is not GST-free unless the reimportation is a *taxable importation.

      Note: The entity will be covered by paragraph 168-5(1A)(c) if the entity is an individual who resides in an external Territory.

      (4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from Australia if:

      (a) before the goods are exported, the supplier supplies them to an entity that:

      (i) is an *associate of the supplier; and

      (ii) is not *registered or *required to be registered; and

      (b) the associate exports the goods from Australia within 60 days (or such further period as the Commissioner allows) after the earlier of the following:

      (i) the day the goods were delivered in Australia to the associate;

      (ii) the day the goods were made available in Australia to the associate; and

      (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and

      (d) since their supply to the associate, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and

      (e) the supplier has sufficient documentary evidence to show that the goods were exported; and

      (f) if the associate is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by the associate stating that:

      (i) a payment has not been sought under section 168-5 for the supply; and

      (ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) — a payment has not been sought under section 25-5 of that Act for the supply.

      However, СКАЧАТЬ