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
38-187
Lease etc. of goods for use outside the indirect tax zone
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 the indirect tax zone.
View history note
Hide history noteA supply of goods is GST-free if:
(a) the supply is by way of lease or hire; and
(b) the goods are used outside the indirect tax zone.
Note:
If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section 9-5 ).
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