Goods and Services Tax Ruling

GSTR 2005/6W

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 in 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 withdrawal notice.
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Notice of Withdrawal

GSTR 2005/6 is withdrawn with effect from 23 July 2025.

1. This Ruling is about the operation of subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), which negates the GST-free status of certain supplies covered by item 2 in the table in subsection 38-190(1) of that Act.

2. It is being withdrawn because it will be replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia, which will issue on 23 July 2025.

3. GSTR 2025/1 contains substantially the same content as GSTR 2005/6 but has been updated to:

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reflect the law following the amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (in particular, the introduction of paragraph 38-190(3)(c) of the GST Act)

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modernise and simplify the Ruling by deleting duplicated content in the Explanation section and Examples.

Commissioner of Taxation
22 July 2025

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References

ATO references:
NO 1-SGKVLF0