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

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

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

      Export of new recreational boats

      (5) For the purposes of item 4A of the table in subsection (1), the *ship is a new recreational boat if the ship:

      (a) has not been substantially reconstructed; and

      (b) has not been sold, leased or used since the completion of its construction, except in connection with:

      (i) the supply or acquisition of the ship as stock held for the purpose of sale or exchange in *carrying on an *enterprise; or

      (ii) the supply mentioned in that item, or the acquisition of the ship by the *recipient as mentioned in that item; and

      (c) was designed, and is fitted out, principally for use in activities done as private recreational pursuits or hobbies; and

      (d) is not a commercial ship.

      (6) For the purposes of item 4A in the table in subsection (1), this subsection applies if, apart from use of the *ship by the supplier in connection with the supply of the ship to the *recipient, the *ship is used:

      (a) as security for the performance of an obligation (other than an obligation relating to the acquisition of the ship); or

      (b) in *carrying on an *enterprise in Australia; or

      (c) in Australia in carrying on an enterprise outside Australia, not including use that involves the ship being used:

      (i) in a way that is private or domestic in nature; or

      (ii) in an activity, or series of activities, done as a private recreational pursuit or hobby; or

      Example: Allowing an employee to live on the ship, or to take the ship on a fishing trip.

      (d) for *consideration, unless the consideration:

      (i) consists of the provision of services by an employee of an enterprise carried on by the *recipient outside Australia; or

      (ii) is in respect of the recipient competing in a race or other sporting event (e.g. a prize).

      38-187 Lease etc. of goods for use outside Australia

      A supply of goods is GST-free if:

      (a) the supply is by way of lease or hire; and

      (b) the goods are used outside Australia.

      Note: If goods are leased or hired and used partly in Australia and partly outside Australia, the supply could be taxable to the extent that the goods are used in Australia (see section 9–5).

      38-188 Tooling used by non-residents to manufacture goods for export

      A supply of goods is GST-free if:

      (a) the *recipient of the supply is a *non-resident, and is not *registered or *required to be registered; and

      (b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in Australia solely to manufacture goods that will be for export from Australia.

      38-190 Supplies of things, other than goods or real property, for consumption outside Australia

      (1) The third column of this table sets out supplies that are GST-free (except to the extent that they are supplies of goods or *real property):

      Supplies of things, other than goods or real property, for consumption outside Australia

      Item

      Topic

      These supplies are GST-free (except to the extent that they are supplies of goods or *real property)…

      1

      Supply connected with property outside Australia a supply that is directly connected with goods or real property situated outside Australia.

      2

      Supply to *non-resident outside Australia.

      a supply that is made to a *non-resident who is not in Australia when the thing supplied is done, and:

      (a) the supply is neither a supply of work physically performed on goods situated in Australia when the work is done nor a supply directly connected with *real property situated in Australia; or

      (b) the *non-resident acquires the thing in *carrying on the non-resident’s *enterprise, but is not *registered or *required to be registered.

      3

      Supplies used or enjoyed outside Australia a supply:

      (a) that is made to a *recipient who is not in Australia when the thing supplied is done; and

      (b) the effective use or enjoyment of which takes place outside Australia;

      other than a supply of work physically performed on goods situated in Australia when the thing supplied is done, or a supply directly connected with *real property situated in Australia.

      4

      Rights a supply that is made in relation to rights if:

      (a) the rights are for use outside Australia; or

      (b) the supply is to an entity that is not an *Australian resident and is outside Australia when the thing supplied is done.

      5

      Export of services used to repair etc. imported goods a supply that is constituted by the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia.

      (2) However, a supply covered by any of items 1 to 5 in the table in subsection (1) is not GST-free if it is the supply of a right or option to acquire something the supply of which would be *connected with Australia and would not be *GST-free.

      (2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not*GST-free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of *real property situated in Australia that would be, wholly or partly, *input taxed under Subdivision 40-B or 40-C.

      Note: Subdivision 40-B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40-C deals with the sale of residential premises and the supply of residential premises by way of long-term lease.

      (3) Without limiting subsection (2) or (2A), a supply covered by item 2 in that table is not GST-free if:

      (a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non-resident; СКАЧАТЬ