• 15.f. Is a warranty claim made by a local car manufacturer or distributor on a local component manufacturer 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 local car manufacturer or distributor.

      Last modified: 07 Jun 2012QC 16411