GST-free sales of new recreational boats - suppliers

What other conditions are there for selling a boat GST-free?

For the sale of a boat to be GST-free, either you or the purchaser must export it from Australia within 12 months from the receipt day, unless we allow an extension.

The receipt day is the earliest day on which one or more of the following events occur:

• the purchaser takes physical possession of the boat
• you receive the final instalment (if you receive payment in instalments under a contract that requires the boat to be exported)
• you give an invoice for the final instalment if you receive payment in instalments under a contract that requires the boat to be exported.

The purchaser can also only use the boat for recreational/non-commercial purposes while it is in Australia.

To be eligible to use the extended GST-free period, you must:

• maintain knowledge of both the use and whereabouts of the boat for up to 12 months
• obtain
• documentary evidence as proof that the boat has been exported
• a purchaser declaration as proof of non-commercial use when the boat is exported.

Sections within What is a disqualifying activity?

• What other conditions are there for selling a boat GST-free?
• Documentary evidence of proof of export
• What if you cannot export the boat before the expiry of the 12-month period?
• What happens if the boat is not exported within 12 months or is used in a disqualifying activity?