Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 3   Supplies involving non-residents

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

6   After section 38-187


38-188 Tooling used by non-residents to manufacture goods for export

A supply of goods is GST-free if:

(a) the *recipient of the supply is a *non-resident, and is not *registered or *required to be registered; and

(b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in Australia solely to manufacture goods that will be for export from Australia.