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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
(ii) ending when the supplier or recipient exports the ship.
5
Export of goods that are to be consumed on international flights or voyages a supply of:
(a) *aircraft’s stores, or spare parts, for use, consumption or sale on an aircraft on a flight that has a destination outside Australia; or
(b) *ship’s stores, or spare parts, for use, consumption or sale on a *ship on a voyage that has a destination outside Australia;
whether or not part of the flight or voyage involves a journey between places in Australia.
6
Export of goods used to repair etc. imported goods a supply of goods in the course of repairing, renovating, modifying or treating other goods from outside Australia whose destination is outside Australia, but only if:
(a) the goods are attached to, or become part of, the other goods; or
(b) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the other goods.
7
Goods exported by travellers as accompanied baggage a supply of goods to a *relevant traveller, but only if:
(a) the supply is made in accordance with the rules specified in the regulations; and
(b) the goods are exported as accompanied baggage of the relevant traveller.
(2) However, a supply covered by any of items 1 to 6 in the table in subsection (1) is not GST-free if the supplier reimports the goods into Australia.
(3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from Australia if:
(a) before the goods are exported, the supplier supplies them to an entity that is not *registered or *required to be registered; and
(b) that entity exports the goods from Australia; and
(c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and
(d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and
(e) the supplier has sufficient documentary evidence to show that the goods were exported; and
(f) if that entity is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by that entity stating that:
(i) a payment has not been sought under section 168-5 for the supply; and
(ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) — a payment has not been sought under section 25-5 of that Act for the supply.
However, if the goods are reimported into Australia, the supply is not GST-free unless the reimportation is a *taxable importation.
Note: The entity will be covered by paragraph 168-5(1A)(c) if the entity is an individual who resides in an external Territory.
(4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from Australia if:
(a) before the goods are exported, the supplier supplies them to an entity that:
(i) is an *associate of the supplier; and
(ii) is not *registered or *required to be registered; and
(b) the associate exports the goods from Australia within 60 days (or such further period as the Commissioner allows) after the earlier of the following:
(i) the day the goods were delivered in Australia to the associate;
(ii) the day the goods were made available in Australia to the associate; and
(c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and
(d) since their supply to the associate, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and
(e) the supplier has sufficient documentary evidence to show that the goods were exported; and
(f) if the associate is covered by paragraph 168-5(1A)(c) — the supplier has a declaration by the associate stating that:
(i) a payment has not been sought under section 168-5 for the supply; and
(ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) — a payment has not been sought under section 25-5 of that Act for the supply.
However, if the goods are reimported into Australia, the supply is not GST-free unless the reimportation is a *taxable importation.
Note: The associate will be covered by paragraph 168-5(1A)(c) if the associate is an individual who resides in an external Territory.
Export of new recreational boats
(5) For the purposes of item 4A of the table in subsection (1), the *ship is a new recreational boat if the ship:
(a) has not been substantially reconstructed; and
(b) has not been sold, leased or used since the completion of its construction, except in connection with:
(i) the supply or acquisition of the ship as stock held for the purpose of sale or exchange in *carrying on an *enterprise; or
(ii) the supply mentioned in that item, or the acquisition of the ship by the *recipient as mentioned in that item; and
(c) was designed, and is fitted out, principally for use in activities done as private recreational pursuits or hobbies; and
(d) is not a commercial ship.
(6) For the purposes of item 4A in the table in subsection (1), this subsection applies if, apart from use of the *ship by the supplier in connection with the supply of the ship to the *recipient, the *ship is used:
(a) as security for the performance of an obligation (other than an obligation relating to the acquisition of the ship); or
(b) in *carrying on an *enterprise in Australia; or
(c) in Australia in carrying on an enterprise outside Australia, not including use that involves the ship being used:
(i) in a way that is private or domestic in nature; or
(ii) in an activity, or series of activities, done as a private recreational pursuit or hobby; or
Example: Allowing an employee to live on the ship, or to take the ship on a fishing trip.
(d) for *consideration, unless the consideration:
(i) consists of the provision of services by an employee of an enterprise carried on by the *recipient outside Australia; or
(ii) is in respect of the recipient competing in a race or other sporting event (e.g. a prize).
38-187 Lease etc. of goods for use outside Australia
A supply of goods is GST-free if:
(a) the supply is by way of lease or hire; and
(b) the goods are used outside Australia.
Note: If goods are leased or hired and used partly in Australia and partly outside Australia, the supply could be taxable to the extent that the goods are used in Australia (see section 9–5).
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