Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)

Schedule 1   GST and cross-border transport supplies

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

4   At the end of section 38-190

Add:

(5) Subsection (4) does not apply to any of the following supplies:

(a) a transport of goods within Australia that is part of, or is connected with, the *international transport of the goods;

(b) a loading or handling of goods within Australia that is part of, or is connected with, the international transport of the goods;

(c) a service, done within Australia, in relation to the goods that facilitates the international transport of the goods;

Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.

(d) insuring transport covered by paragraph (a);

(e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d).

Note: The supply might still be GST-free under item 5, 5A, 6 or 7 in the table in subsection 38-355(1).