Goods and Services Tax Determination
Goods and services tax: does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?
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FOI status:may be released
Notice of Withdrawal
- who is not in Australia when the repairs are done
- who acquires the repair services in carrying on its enterprise, but who is not registered or required to be registered, and
- the supply is provided, or is required to be provided under an agreement between the supplier and the non-resident manufacturer, to another entity in the indirect tax zone (ITZ).
2. This Determination is being withdrawn because section 3 and item 20 in Part 2 of Schedule 2 to the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 inserts section 38-191 into the GST Act. Section 38-191 of the GST Act applies in relation to working out net amounts for tax periods starting on or after 1 October 2016, subject to a transitional rule. The amendments ensure that a supply of a repair, renovation, modification or treatment of goods is GST-free if it is made to a non-resident that is not in the ITZ, therefore, GSTD 2006/2 no longer applies.
Commissioner of Taxation
25 January 2017
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Item 27 in Part 5 of Schedule 2 to the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.
carrying on a business
consumption outside Australia
not in Australia
required to be registered
supplies of things other than goods or real property