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  • Export requirements

    Goods for export are treated as having been exported from Australia if they meet these five requirements:

    1. before the goods are exported, the supplier supplies them to an entity that is not registered or required to be registered
    2. that entity exports the goods from Australia
    3. the goods have been entered for export within the meaning of section 113 of the Customs Act 1901
    4. since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export, and
    5. the supplier has sufficient documentary evidence to show that the goods were exported.



    However, if the goods are re-imported into Australia, the supply is not GST-free unless the re-importation is a taxable importation.

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      Last modified: 01 Sep 2015QC 16450