38‑190 Supplies of things, other than go38‑190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone

38‑190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone

(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):

<table cellspacing="0" cellpadding="0" style="width:361.5pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:350.7pt; 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">Supplies of things, other than goods or real property, for consumption outside the indirect tax zone</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"><a id="CU_2239647"></a><a id="CU_2240220"></a><span style="font-weight:bold">Item</span></p></td><td style="width:74.35pt; 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:234.55pt; 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 (except to the extent that they are supplies of goods or </span><span style="font-size:8pt; font-weight:bold; vertical-align:3pt">*</span><span style="font-weight:bold">real property)...</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:74.35pt; 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>Supply connected with property outside the indirect tax zone</span></p></td><td style="width:234.55pt; 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 that is directly connected with goods or real property situated outside 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>2</span></p></td><td style="width:74.35pt; 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>Supply to </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident outside the indirect tax zone.</span></p></td><td style="width:234.55pt; 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 that is made to a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident who is not in the indirect tax zone when the thing supplied is done, and:</span></p><p class="Tablea"><span>(a) the supply is neither a supply of work physically performed on goods situated in the indirect tax zone when the work is done nor a supply directly connected with </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property situated in the indirect tax zone; or</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident acquires the thing in </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>carrying on the non</span><span>‑</span><span>resident’s </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>enterprise, but is not </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>required to be registered.</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>3</span></p></td><td style="width:74.35pt; 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>Supplies used or enjoyed outside the indirect tax zone</span></p></td><td style="width:234.55pt; 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:</span></p><p class="Tablea"><span>(a) that is made to a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient who is not in the indirect tax zone when the thing supplied is done; and</span></p><p class="Tablea"><span>(b) the effective use or enjoyment of which takes place outside the indirect tax zone;</span></p><p class="Tabletext"><span>other than a supply of work physically performed on goods situated in the indirect tax zone when the thing supplied is done, or a supply directly connected with </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property situated 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>4</span></p></td><td style="width:74.35pt; 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>Rights</span></p></td><td style="width:234.55pt; 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 that is made in relation to rights if:</span></p><p class="Tablea"><span>(a) the rights are for use outside the indirect tax zone; or</span></p><p class="Tablea"><span>(b) the supply is to an entity that is not an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian resident and is outside the indirect tax zone when the thing supplied is done.</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"><a id="CU_7241042"></a><a id="CU_7241615"></a><span>5</span></p></td><td style="width:74.35pt; 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>Export of services used to repair etc. imported goods</span></p></td><td style="width:234.55pt; 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 that is constituted by the repair, renovation, modification or treatment of goods from outside the indirect tax zone whose destination is outside the indirect tax zone.</span></p></td></tr></tbody></table>