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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
Subdivision 38-K — 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:
Supplies of transport and related matters
Item
Topic
These supplies are GST-free…
1
Transport of passengers to, from or outside Australia the transport of a passenger:
(a) from the last place of departure in Australia to a destination outside Australia; or
(b) from a place outside Australia to the first place of arrival in Australia; or
(c) from a place outside Australia to the same or another place outside Australia.
2
Transport of passengers on domestic legs of international flights the transport of a passenger within Australia by air, but only if:
(a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and
(b) at the time the arrangement, itinerary or contract was entered into, the transport within Australia formed part of a ticket for international travel, or was cross referenced to such a ticket, issued at that time.
3
Domestic air travel of non-residents the transport of a passenger within Australia by air, but only if:
(a) the passenger is a *non-resident; and
(b) the supply was purchased while the passenger was outside Australia.
4
Transport of passengers on domestic legs of international sea voyages the transport of a passenger within Australia by sea, but only if:
(a) the transport is part of a journey by sea from Australia to a destination outside Australia, or from a destination outside Australia to Australia; and
(b) the transport is provided by the supplier who transports the passenger to or from Australia.
5
Transport etc. of goods subject to subsection (2), the *international transport of goods:
(a) from their *place of export in Australia to a destination outside Australia; or
(b) from a place outside Australia to their *place of consignment in Australia; or
(c) from a place outside Australia to the same or another place outside Australia.
5A
Loading or handling etc.
subject to subsection (2):
(a) loading or handling of goods, the *international transport of which is covered by item 5, during the course of the international transport; or
(b) supply of a service, during the course of the international transport of goods covered by item 5, that facilitates the international transport.
6
Insuring transport etc.
(a) insuring transport covered by item 1, 2, 3 or 4; or
(b) insuring the *international transport of goods from their *place of export in Australia to a destination outside Australia; or
(c) insuring:
(i) the transport of goods from a place outside Australia to their *place of consignment in Australia; and
(ii) the subsequent transport of those goods within Australia, if it is an integral part of the transport of goods from the place outside Australia to the place of consignment in Australia;
including loading and handling within Australia that is part of that transport; or
(d) insuring the transport of goods from a place outside Australia to the same or another place outside Australia.
7
Arranging transport etc.
(a) arranging transport covered by item 1, 2, 3 or 4; or
(b) arranging the *international transport of goods covered by item 5; or
(c) arranging insurance covered by item 6.
(2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in subsection (1) do not apply to a supply to the extent that the thing supplied is done in Australia, unless:
(a) the *recipient of the supply:
(i) is a *non-resident; and
(ii) is not in Australia when the thing supplied is done in Australia; or
(b) the supply is done by the supplier of the transport of the goods from or to Australia (whichever is relevant).
38-360 Travel agents arranging overseas supplies
A supply is GST-free if:
(a) the supplier makes it in the course of *carrying on an *enterprise as a travel agent; and
(b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside Australia.
Subdivision 38-L — Precious metals
38-385 Supplies of precious metals
A supply of *precious metal is GST-free if:
(a) it is the first supply of that precious metal after its refining by, or on behalf of, the supplier; and
(b) the entity that refined the precious metal is a *refiner of precious metal; and
(c) the *recipient of the supply is a *dealer in precious metal.
Note: Any other supply of precious metal is input taxed under section 40-100.
Subdivision 38-M — Supplies through inwards duty free shops
38-415 Supplies through inwards duty free shops
A supply is GST-free if the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller.
Subdivision 38-N — Grants of land by governments
38-445 Grants of freehold and similar interests by governments
(1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST-free if:
(a) the supply is of a freehold interest in the land; or
(b) the supply is by way of *long-term lease.
(1A) A supply by the Commonwealth, a State or a Territory of land is GST-free if:
(a) the supply is of a freehold interest in the land, or is by way of *long-term lease; and
(b) the Commonwealth, State or Territory had previously supplied the land, by way of lease, to the *recipient of the supply; and
(c) at the time of that previous supply, there were no improvements on the land; and
(d) because conditions to which that lease was subject had been satisfied, the recipient was entitled to the supply of the freehold interest or the supply by way of long-term lease.
(2) However, the supply is not GST-free if, since 1 July 2000, the land has already been the subject of a supply that is GST-free under this section.
38-450 Leases preceding grants of