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A New Tax System (Goods and Services Tax) Act 1999
38‑188 Tooling used by non‑residents to 38‑188 Tooling used by non‑residents to manufacture goods for export
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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 the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.