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  • Diversions of exported goods

    The issue of diversions relates to the situation where goods are loaded and cleared for export at the final port of loading but, prior to the goods being carried or sent out of Australia, are on-sold by the entity to another entity in Australia. Specifically, Industry has asked whether or not these will be treated as exports and, if not, who will be responsible for the GST.

    According to Customs, the goods would be treated as a re-importation. Specifically, the ship owner/operator is required to declare the cargo by way of an inwards manifest. In order to obtain the goods from the wharf, the new purchaser would have to obtain a Customs clearance and would need to lodge further documentation with customs. Part of this documentation would be used to determine if the goods are a taxable importation for GST purposes. Under sub-section 38-185(3), a supplier will only be liable for the GST on the exportation of goods, if the re-importation is not a taxable importation.

      Last modified: 01 Sep 2015QC 16450