• 15.c. Is a warranty repair carried out by a dealer for a customer a taxable supply?

    Non-interpretative - other references: refer to general principles in:

    • GSTR 2003/7External Link - Goods and services tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
    • GSTR 2004/7 - Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999  
      • when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
      • when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?
       
    • GSTD 2006/1External Link - Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?

    No. It is not a taxable supply as no consideration is provided by the customer to the dealer.

      Last modified: 07 Jun 2012QC 16411