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  

38-188   Tooling used by non-residents to manufacture goods for export  

A supply of goods is GST-free if:

(a) the * recipient of the supply is a * non-resident , and is not * registered or * required to be registered ; and

(b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.

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