Draft Goods and Services Tax Ruling
GSTR 2003/D7PW - Partial Withdrawal
Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999
Please note that the PDF version is the authorised version of this draft ruling.
FOI status:may be released
Notice of Partial Withdrawal
1. GSTR 2003/D7 discusses the application of subsection 38-190(3). If the subsection applies a supply that would be GST-free under item 2 of the table in subsection 38-190(1) is not GST-free under that item. It may be GST-free under another item. The draft Ruling includes examples of situations in which subsection 38-190(3) applies and examples of when the subsection does not apply.
Commissioner of Taxation
1 June 2005