A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-E
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Exports and other cross-border supplies
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 is a * non-resident , and is not * registered or * required to be registered ; and
(b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.
View history note
Hide history noteA supply of goods is GST-free if:
(a) the * recipient of the supply is a * non-resident , and is not * registered or * required to be registered ; and
(b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.
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