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

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      (b) the supply is provided, or the agreement requires it to be provided, to another entity in Australia.

      (4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a *recipient who is not in Australia if:

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

      (b) the supply is provided, or the agreement requires it to be provided, to another entity outside Australia.

      (5) Subsection (4) does not apply to any of the following supplies:

      (a) a transport of goods within Australia that is part of, or is connected with, the *international transport of the goods;

      (b) a loading or handling of goods within Australia that is part of, or is connected with, the international transport of the goods;

      (c) a service, done within Australia, in relation to the goods that facilitates the international transport of the goods;

      Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.

      (d) insuring transport covered by paragraph (a);

      (e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d).

      Note: The supply might still be GST-free under item 5, 5A, 6 or 7 in the table in subsection 38-355(1).

      Subdivision 38-F — Religious services

      38-220 Religious services

      A supply is GST-free if it is a supply of service that:

      (a) is supplied by a religious institution; and

      (b) is integral to the practice of that religion.

      Subdivision 38-G — Activities of charitable institutions etc.

      38-250 Nominal consideration etc.

      (1) A supply is GST-free if:

      (a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and

      (b) the supply is for *consideration that:

      (i) if the supply is a supply of accommodation — is less than 75 % of the *GST inclusive market value of the supply; or

      (ii) if the supply is not a supply of accommodation — is less than 50 % of the GST inclusive market value of the supply.

      (2) A supply is GST-free if:

      (a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and

      (b) the supply is for *consideration that:

      (i) if the supply is a supply of accommodation — is less than 75 % of the cost to the supplier of providing the accommodation; or

      (ii) if the supply is not a supply of accommodation — is less than 75 % of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied.

      (3) Subsections (1) and (2) do not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

      Example: Subsections (1) and (2) do not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

      (4) Subsections (1) and (2) do not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless:

      (a) the supplier is:

      (i) a charitable institution or a trustee of a charitable fund; or

      (ii) a *government school; or

      (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

      (b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier.

      Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution.

      38-255 Second-hand goods

      (1) A supply of *second-hand goods is GST-free if:

      (a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and

      (b) the goods were supplied to the institution, trustee, gift-deductible entity or government school:

      (i) as a gift; or

      (ii) by way of a supply that was GST-free because of a previous application of this section.

      However, the supply is not GST-free if the institution, trustee, gift-deductible entity or government school has dealt with the goods in such a way that the goods no longer have their original character.

      (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

      Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

      (3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless:

      (a) the supplier is:

      (i) a charitable institution or a trustee of a charitable fund; or

      (ii) a *government school; or

      (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

      (b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier.

      Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution.

      38-260 Supplies of retirement village accommodation etc.

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