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.