38‑185 Exports of goods38‑185 Exports of goods

38‑185 Exports of goods

(1) The third column of this table sets out supplies that are GST‑free:

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">GST</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">free exports of goods</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Topic</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">These supplies are GST</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">free ...</span></p></td></tr></thead><tbody><tr><td style="width:20.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:64.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of goods—general</span></p></td><td style="width:237.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of goods, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after:</span></p><p class="Tablea"><span>(a) the day on which the supplier receives any of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>consideration for the supply; or</span></p><p class="Tablea"><span>(b) if, on an earlier day, the supplier gives an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>invoice for the supply—the day on which the supplier gives the invoice.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of goods—supplies paid for by instalments</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of goods for which the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>consideration is provided in instalments under a contract that requires the goods to be exported, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after:</span></p><p class="Tablea"><span>(a) the day on which the supplier receives any of the final instalment of the consideration for the supply; or</span></p><p class="Tablea"><span>(b) if, on an earlier day, the supplier gives an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>invoice for that final instalment—the day on which the supplier gives the invoice.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2A</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of goods—supplies to associates without consideration</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of goods without </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>consideration to an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>associate of the supplier, but only if the supplier exports them from the indirect tax zone.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="CU_6230638"></a><a id="CU_6231211"></a><a id="CU_6231450"></a><span>3</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of aircraft or ships</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of an aircraft or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ship, but only if the recipient of the aircraft or ship exports it from the indirect tax zone under its own power within 60 days (or such further period as the Commissioner allows) after taking physical possession of it.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of aircraft or ships—paid for by instalments</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of an aircraft or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ship for which the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient exports it from the indirect tax zone 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:</span></p><p class="Tablea"><span>(a) the supplier receives any of the final instalment of the consideration for the supply;</span></p><p class="Tablea"><span>(b) the supplier gives an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>invoice for that final instalment;</span></p><p class="Tablea"><span>(c) the supplier delivers the aircraft or ship to the recipient or (at the recipient’s request) to another person.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="CU_8232399"></a><span>4A</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of new recreational boats</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ship, but only if:</span></p><p class="Tablea"><span>(a) the ship is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>new recreational boat on the earliest day (the </span><span style="font-weight:bold; font-style:italic">receipt day</span><span>) on which one or more of the following occurs:</span></p><p class="Tablei"><span>(i) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient takes physical possession of the ship;</span></p><p class="Tablei"><span>(ii) if </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>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;</span></p><p class="Tablei"><span>(iii) if consideration for the supply is provided in instalments under a contract that requires the ship to be exported—the supplier gives an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>invoice for the final instalment; and</span></p><p class="Tablea"><span>(b) the supplier or recipient exports the ship from the indirect tax zone within 12 months (or such further period as the Commissioner allows) after the receipt day; and</span></p><p class="Tablea"><span>(c) subsection</span><span> </span><span>(6) does not apply at any time during the period:</span></p><p class="Tablei"><span>(i) starting on the receipt day; and</span></p><p class="Tablei"><span>(ii) ending when the supplier or recipient exports the ship.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="CU_9232514"></a><a id="CU_9233087"></a><span>5</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of goods that are to be consumed on international flights or voyages</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of:</span></p><p class="Tablea"><span>(a) </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>aircraft’s stores, or spare parts, for use, consumption or sale on an aircraft on a flight that has a destination outside the indirect tax zone; or</span></p><p class="Tablea"><span>(b) </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ship’s stores, or spare parts, for use, consumption or sale on a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ship on a voyage that has a destination outside the indirect tax zone;</span></p><p class="Tabletext"><span>whether or not part of the flight or voyage involves a journey between places in the indirect tax zone.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Export of goods used to repair etc. imported goods</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of goods in the course of repairing, renovating, modifying or treating other goods from outside the indirect tax zone whose destination is outside the indirect tax zone, but only if:</span></p><p class="Tablea"><span>(a) the goods are attached to, or become part of, the other goods; or</span></p><p class="Tablea"><span>(b) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the other goods.</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:64.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Goods exported by travellers as accompanied baggage</span></p></td><td style="width:237.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a supply of goods to a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relevant traveller, but only if:</span></p><p class="Tablea"><span>(a) the supply is made in accordance with the rules specified in the regulations; and</span></p><p class="Tablea"><span>(b) the goods are exported as accompanied baggage of the relevant traveller.</span></p></td></tr></tbody></table>