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.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

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GSTR 2005/6 is withdrawn with effect from 23 July 2025.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 It is being withdrawn because it will be replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to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:

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)
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

ISSN: 2205-6157
GSTR 2005/6W history
  Date: Version: Change:
  14 December 2005 Original ruling  
  24 April 2007 Consolidated ruling Addendum
  2 July 2008 Consolidated ruling Addendum
  31 October 2012 Consolidated ruling Addendum
  3 April 2013 Consolidated ruling Addendum
  7 May 2014 Consolidated ruling Erratum
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