A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-E - Exports and other cross-border supplies  

38-187   Lease etc. of goods for use outside the indirect tax zone  

A supply of goods is GST-free if:

(a) the supply is by way of lease or hire; and

(b) the goods are used outside the indirect tax zone.


If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section 9-5 ).

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.