38‑355 Supplies of transport and related38‑355 Supplies of transport and related matters

38‑355 Supplies of transport and related matters

(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">Supplies of transport and related matters</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:71.45pt; 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:230.35pt; 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">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:71.45pt; 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>Transport of passengers to, from or outside the indirect tax zone</span></p></td><td style="width:230.35pt; 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>the transport of a passenger:</span></p><p class="Tablea"><span>(a) from the last place of departure in the indirect tax zone to a destination outside the indirect tax zone; or</span></p><p class="Tablea"><span>(b) from a place outside the indirect tax zone to the first place of arrival in the indirect tax zone; or</span></p><p class="Tablea"><span>(c) from a place outside the indirect tax zone to the same or another place 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:71.45pt; 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>Transport of passengers on domestic legs of international flights</span></p></td><td style="width:230.35pt; 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>the transport of a passenger within the indirect tax zone by air, but only if:</span></p><p class="Tablea"><span>(a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and</span></p><p class="Tablea"><span>(b) at the time the arrangement, itinerary or contract was entered into, the transport within the indirect tax zone formed part of a ticket for international travel, or was cross referenced to such a ticket, issued at that time.</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:71.45pt; 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>Domestic air travel of non</span><span>‑</span><span>residents</span></p></td><td style="width:230.35pt; 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>the transport of a passenger within the indirect tax zone by air, but only if:</span></p><p class="Tablea"><span>(a) the passenger is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>resident; and</span></p><p class="Tablea"><span>(b) the supply was purchased while the passenger was 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"><a id="CU_6251858"></a><a id="CU_6252431"></a><a id="CU_6252670"></a><span>4</span></p></td><td style="width:71.45pt; 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>Transport of passengers on domestic legs of international sea voyages</span></p></td><td style="width:230.35pt; 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>the transport of a passenger within the indirect tax zone by sea, but only if:</span></p><p class="Tablea"><span>(a) the transport is part of a journey by sea from the indirect tax zone to a destination outside the indirect tax zone, or from a destination outside the indirect tax zone to the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the transport is provided by the supplier who transports the passenger to or 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"><span>5</span></p></td><td style="width:71.45pt; 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>Transport etc. of goods</span></p></td><td style="width:230.35pt; 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>subject to subsections</span><span> </span><span>(2) and (3), the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>international transport of goods:</span></p><p class="Tablea"><span>(a) from their </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>place of export in the indirect tax zone to a destination outside the indirect tax zone; or</span></p><p class="Tablea"><span>(b) from a place outside the indirect tax zone to their </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>place of consignment in the indirect tax zone; or</span></p><p class="Tablea"><span>(c) from a place outside the indirect tax zone to the same or another place 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>5A</span></p></td><td style="width:71.45pt; 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>Loading or handling etc.</span></p></td><td style="width:230.35pt; 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>subject to subsections</span><span> </span><span>(2) and (3):</span></p><p class="Tablea"><span>(a) loading or handling of goods, the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>international transport of which is covered by item</span><span> </span><span>5, during the course of the international transport; or</span></p><p class="Tablea"><span>(b) supply of a service, during the course of the international transport of goods covered by item</span><span> </span><span>5, that facilitates the international transport.</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_9253757"></a><span>6</span></p></td><td style="width:71.45pt; 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>Insuring transport etc.</span></p></td><td style="width:230.35pt; 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>subject to subsection</span><span> </span><span>(3):</span></p><p class="Tablea" style="line-height:12pt"><span>(a) insuring transport covered by item</span><span> </span><span>1, 2, 3 or 4; or</span></p><p class="Tablea"><span>(b) insuring the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>international transport of goods from their </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>place of export in the indirect tax zone to a destination outside the indirect tax zone; or</span></p><p class="Tablea"><span>(c) insuring:</span></p><p class="Tablei"><span>(i) the transport of goods from a place outside the indirect tax zone to their </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>place of consignment in the indirect tax zone; and</span></p><p class="Tablei"><span>(ii) the subsequent transport of those goods within the indirect tax zone, if it is an integral part of the transport of goods from the place outside the indirect tax zone to the place of consignment in the indirect tax zone;</span></p><p style="margin-left:15.9pt; line-height:12pt"><span style="font-size:10pt">including loading and handling within </span><span>the indirect tax zone</span><span style="font-size:10pt"> that is part of that transport; or</span></p><p class="Tablea"><span>(d) insuring the transport of goods from a place outside the indirect tax zone to the same or another place 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"><a id="CU_10253674"></a><a id="CU_10254247"></a><span>7</span></p></td><td style="width:71.45pt; 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>Arranging transport etc.</span></p></td><td style="width:230.35pt; 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>subject to subsection</span><span> </span><span>(3):</span></p><p class="Tablea"><span>(a) arranging transport covered by item</span><span> </span><span>1, 2, 3 or 4; or</span></p><p class="Tablea"><span>(b) arranging the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>international transport of goods covered by item</span><span> </span><span>5; or</span></p><p class="Tablea"><span>(c) arranging insurance covered by item</span><span> </span><span>6.</span></p></td></tr></tbody></table>