• Exports

    If certain conditions are met, the sale of animals for export may be GST-free.

    Selling animals to be exported

    If you are registered or required to be registered for GST and you sell racing or breeding animals, the sale will be GST-free if you export the animal before or within 60 days of:

    • the date any payment is made for the animal, or
    • if earlier, the date on which you provide an invoice, or
    • if the sale is paid for in instalments  
      • the date on which the final instalment is paid, or
      • if earlier, the date on which you provide an invoice for the final instalment.
       
    • the purchaser is not registered or required to be registered for GST
    • the purchaser exports the animal
    • the animal is entered for export within the meaning of the Customs Act 1901
    • from the time the animal is sold to the purchaser, the animal is not altered or used in any way before export, except to prepare it for export
    • if the purchaser is an individual who resides in an Australian external territory, you need to get a declaration stating they have not sought a refund claim under the tourist refund scheme
    • the animal is exported within the 60-day time limit (or such further time period as the Commissioner allows), and
    • you have sufficient documentary evidence to show that the animal has been exported. Examples include a cleared Export Declaration Number (EDN), bill of lading or an extract from the Australian Stud Book evidencing the animal's departure.

    If you sell an animal to a purchaser and the purchaser intends to export the animal, the sale must be treated as a taxable sale. However, the sale may be GST-free if the animal is exported under the following conditions:

    • the purchaser is not registered or required to be registered for GST
    • the purchaser exports the animal
    • the animal is entered for export within the meaning of the Customs Act 1901
    • from the time the animal is sold to the purchaser, the animal is not altered or used in any way before export, except to prepare it for export
    • if the purchaser is an individual who resides in an Australian external territory, you need to get a declaration stating they have not sought a refund claim under the tourist refund scheme
    • the animal is exported within the 60-day time limit (or such further time period as the Commissioner allows), and
    • you have sufficient documentary evidence to show that the animal has been exported. Examples include a cleared Export Declaration Number (EDN), bill of lading or an extract from the Australian Stud Book evidencing the animal's departure.

    If any of the above conditions are not met, the sale will remain a taxable sale.

    Attention

    Any use of the animal prior to export, which is essentially the same as the ultimate intended use of the animal, is not considered to be usage necessary to prepare the animal for export.

    For example, where a horse is sold to a non-resident, it will remain a taxable sale if the horse is used for breeding or raced in Australia before it is exported.

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    Find out more

    GSTR 2002/6External Link Goods and services tax: exports of goods

    End of find out more

    Extension of 60-day export period

    The law provides a discretionary power to the Commissioner to extend the 60-day export period. The Commissioner will consider a number of factors in determining whether such an extension is warranted. These include, but are not limited to, any practical circumstances beyond the control of the exporter.

    If you are an owner, bloodstock agent, vendor, breeder or trainer who sells animals to non-residents requiring longer than 60 days to export the animal, you should apply in writing for an extension.

    As each request for extension is considered on its merits, it is important that your request outlines the specific circumstances of your case, including the period of extension required and full reasons for requesting the extension. You should submit your request as soon as you (or the purchaser) become aware that the animal will not be exported within 60 days. We recommend you submit your request before the 60-day period has elapsed.

    Get it done

    You can request an extension by writing to us by post or email:

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      Last modified: 24 May 2014QC 18093