Missions, posts and organisations may, in certain circumstances, claim a refund of GST included in the cost of goods that they have purchased in Australia. Claims for refunds of GST will depend on the entitlements of the individual mission, post or organisation under the ITCS.
The Australian GST law defines ‘goods’ to be any form of tangible personal property and the Australian Oxford dictionary defines the term ‘good’ to be moveable property or merchandise. In determining what ‘goods’ are covered by the ITCS, it was these definitions that were taken into account in determining the meaning of ‘goods’ within the context of the ITCS.
In making claims for GST paid on the purchase or lease of goods under the ITCS, you must look at the nature of the ‘good’. If you can move the item or carry it from place to place or it can be consumed, then you may be able to claim a GST refund. If the thing is used or provided as a part in a repair service or attached to land or buildings then no GST refund is available.
Materials and equipment, such as fencing, landscaping, security doors, locks, irrigation equipment, shower doors, light fittings, swimming pool equipment and air conditioners, that are permanently attached to land or buildings are considered to be used in building and construction services or property maintenance. These items do not fall into the personal moveable property category covered by ‘goods’ under the ITCS.
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