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A New Tax System (Goods and Services Tax) Act. Australia
Читать онлайн.Название A New Tax System (Goods and Services Tax) Act
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isbn 9785392081721
Автор произведения Australia
Жанр Юриспруденция, право
Издательство Проспект
(a) it is a supply of *student accommodation to students who are undertaking a *primary course, a *secondary course or a *special education course; and
(b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses.
(3) Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of:
(a) cleaning and maintenance; or
(b) electricity, gas, air-conditioning or heating; or
(c) telephone, television, radio or any other similar thing.
(4) However, a supply is not GST-free under subsection (1) or (2) to the extent that it consists of the supply of *food.
38-110 Recognition of prior learning etc.
(1) A supply is GST-free if the supply is the assessment or issue of qualifications for the purpose of:
(a) access to education; or
(b) membership of a professional or trade association; or
(c) registration or licensing for a particular occupation; or
(d) employment.
(2) However, a supply is not GST-free under subsection (1) unless the supply is carried out by:
(a) a professional or trade association; or
(b) an *education institution; or
(c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or
(d) an authority of the Commonwealth or of a State or Territory; or
(e) a local government body.
Subdivision 38-D — Child care
38-14 °Child care — registered carers under the family assistance law
A supply is GST-free if it is a supply of child care by a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999).
38-145 Child care — approved child care services under the family assistance law
A supply is GST-free if:
(a) it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or
(b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).
38-150 Other child care
A supply is GST-free if it is a supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the *Child Care Minister that relate to the funding of:
(a) family day care; or
(b) occasional care; or
(c) outside school hours care; or
(d) vacation care; or
(e) any other type of care determined in writing by that Minister.
38-155 Supplies directly related to child care that is GST-free
A supply is GST-free if it is a supply that is directly related to a supply of child care that is:
(a) GST-free because of section 38-140, 38-145 or 38-150; and
(b) supplied by, or on behalf of, the supplier of the child care.
Subdivision 38-E — Exports and other supplies for consumption outside Australia
38-185 Exports of goods
(1) The third column of this table sets out supplies that are GST-free:
GST-free exports of goods
Item
Topic
These supplies are GST-free…
1
Export of goods — general a supply of goods, but only if the supplier exports them from Australia before, or within 60 days (or such further period as the Commissioner allows) after:
(a) the day on which the supplier receives any of the *consideration for the supply; or
(b) if, on an earlier day, the supplier gives an *invoice for the supply — the day on which the supplier gives the invoice.
2
Export of goods — supplies paid for by instalments a supply of goods for which the *consideration is provided in instalments under a contract that requires the goods to be exported, but only if the supplier exports them from Australia before, or within 60 days (or such further period as the Commissioner allows) after:
(a) the day on which the supplier receives any of the final instalment of the consideration for the supply; or
(b) if, on an earlier day, the supplier gives an *invoice for that final instalment — the day on which the supplier gives the invoice.
2A
Export of goods — supplies to associates without consideration a supply of goods without *consideration to an *associate of the supplier, but only if the supplier exports them from Australia.
3
Export of aircraft or ships a supply of an aircraft or *ship, but only if the recipient of the aircraft or ship exports it from Australia under its own power within 60 days (or such further period as the Commissioner allows) after taking physical possession of it.
4
Export of aircraft or ships — paid for by instalments a supply of an aircraft or *ship for which the *consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the *recipient exports it from Australia 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:
(a) the supplier receives any of the final instalment of the consideration for the supply;
(b) the supplier gives an *invoice for that final instalment;
(c) the supplier delivers the aircraft or ship to the recipient or (at the recipient’s request) to another person.
4A
Export of new recreational boats a supply of a *ship, but only if:
(a) the ship is a *new recreational boat on the earliest day (the receipt day) on which one or more of the following occurs:
(i) the *recipient takes physical possession of the ship;
(ii) if *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;
(iii) if consideration for the supply is provided in instalments under a contract that requires the ship to be exported — the supplier gives an *invoice for the final instalment; and
(b) the supplier or recipient exports the ship from Australia within 12 months (or such further period as the Commissioner allows) after the receipt day; and
(c) subsection (6) does not apply at any time during the period:
(i)