A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-E - Exports and other cross-border supplies  

View history reference

 View history note

 Hide history note

History

Subdiv 38-E heading substituted by No 52 of 2016, s 3 and Sch 2 item 18, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 . The heading formerly read:

Subdivision 38-E - Exports and other supplies for consumption outside the indirect tax zone

Subdiv 38-E heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.

38-187   Lease etc. of goods for use outside the indirect tax zone  

View history reference

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 reference

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 ).

 View history note

 Hide history note

History

S 38-187 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in para (b) and " the indirect tax zone " for " Australia " (wherever occurring) in the note, applicable to a tax period that commences on or after 1 July 2015.

S 38-187 inserted by No 176 of 1999, s 3 and Sch 1 item 66, effective 1 July 2000.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.