• Issue no. 8 – Imports/exports

    Schedule:

    • The postscript (a) indicates the date the original issue was placed on the register
    • The postscript (u) indicates the date the original issue was updated
    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 8 archive)
    Date Question further information

    28/02/05(w)

    8.1 Will taxpayers who opt to lodge returns monthly and electronically be entitled to take advantage of the payment deferral on importation of goods?

    These issues have been withdrawn and placed in the archive.

    28/02/05(w)

    8.2 Section 38-185(3) of the GST Act is apparently intended to 'ensure that exports are GST-free when ownership passes to an overseas purchaser, who is not registered or required to be registered, before the goods are removed from Australia'.

    28/02/05(w)

    8.3 Exports are GST-free provided they are physically sent overseas within 60 days of creating an invoice.

    28/02/05(w)

    8.4(a) Would a sale to a customer based in Australia who then delivers the product to an overseas customer be GST-free?

    28/02/05(w)

    8.4(b) What if we send the goods overseas ourselves then invoice the customer based in Australia?

    28/02/05(w)

    8.5 If the vendor (supplier) uses a shipping agent, how does the vendor meet the 60 day requirement to make it GST-free if they don't know that the shipping agent will ship it within 60 days?

    28/02/05(w)

    8.6 Export of goods – a case study from a member:

    The current GST law requires that all overseas parties who export goods to Australia on a free-into-store basis in excess of $50,000 per annum are required to register for GST purposes.

    28/02/05(w)

    8.7 Delivered duty payable (DDP) component

    (a) May the GST component of a delivered duty payable (DDP) invoice be deducted for a taxable importation when determining customs value and the value of the taxable importation?

    (b) Are there any exceptions or variations other than reducing the invoice value to a VOTI plus GST amount and then stripping out the GST?

    10/08/04 (a)

    14/06/05(w)

    8.8 GST status of exports of goods after 60 days

      Last modified: 04 Aug 2016QC 16309