Making GST free sales to travellers departing Australia

Exports

Goods can also be GST-free if the retailer exports them before, or within 60 days after, payment or invoicing. We can give you more information.

You can sell a newly constructed recreational boat to a resident of an external territory GST-free provided the boat is exported within 12 months of the earliest day of the buyer taking physical possession of the boat, or you receive the final instalment payment for the boat, or you give the buyer an invoice for the final instalment. The boat can only be used for private recreational purposes whilst in Australia.