GST and international freight transport

Introduction

This fact sheet outlines changes to the GST law that take effect from 1 July 2010. These changes affect:

• suppliers of international transport services
• subcontractors providing transport services within Australia
• importers
• exporters.

In limited situations, other more general GST-free provisions of the GST law may also apply. These general provisions are not discussed in this fact sheet. This fact sheet does not include information on the international transport of postal goods.

Terms we use

When we say:

• you, we mean you as the suppliers of international transport services, subcontractors providing transport services within Australia, importers and exporters
• sales, we mean the GST term supplies
• purchases, we mean the GST term acquisitions
• payment (made or received), we mean the GST term consideration
• GST credit, we mean the GST term input tax credit.