A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
65 At the end of section 38-185
(3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from Australia if:
(a) before the goods are exported, the supplier supplies them to an entity that is not *registered or *required to be registered; and
(b) that entity exports the goods from Australia; and
(c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and
(d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and
(e) the supplier has sufficient documentary evidence to show that the goods were exported.
However, if the goods are reimported into Australia, the supply is not GST-free unless the reimportation is a *taxable importation.