38‑191 Supplies relating to the repair e38‑191 Supplies relating to the repair etc. of goods under warranty

38‑191 Supplies relating to the repair etc. of goods under warranty

(1) A supply of anything other than goods or *real property is GST‑free if: (a) the *recipient is a *non‑resident who: (i) is not in the indirect tax zone when the thing supplied is done; and (ii) acquires the thing in *carrying on the recipient’s *enterprise, but is not *registered or *required to be registered; and (b) the supply is constituted by the repair, renovation, modification or treatment of goods; and (c) the repair, renovation, modification or treatment is done in order to meet the recipient’s obligations under a warranty relating to the goods; and (d) either: (i) *consideration for the warranty was included in the consideration for the supply of the goods; or (ii) the supply of the warranty was a separate *taxable supply to the supply of the goods. (2) A supply of goods is GST‑free if: (a) it is made in the course of a supply that is GST‑free under subsection (1), and to the same *recipient; and (b) either: (i) the goods are attached to, or become part of, the goods to which the warranty relates; or (ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.