ATO Interpretative Decision

ATO ID 2004/520 (Withdrawn)

Goods and Services Tax

GST and arranging documentation for international transport of goods
FOI status: may be released

This ATO ID is withdrawn as it is a simple statement of the law and does not contain an interpretative decision.

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

Status of this decision: Decision Withdrawn 20 July 2007

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Is the entity, a freight forwarding company, making a GST-free supply under item 7 in the table in section 38-355 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it arranges documentation for the international transport of goods?

Decision

Yes, the entity is making a GST-free supply under item 7 in the table in section 38-355 of the GST Act (Item 7) when it arranges documentation for the international transport of goods.

Facts

The entity is a freight forwarding company that is registered for goods and services tax (GST).

The entity arranges for the international transportation of a customer's goods. The transport is GST-free under item 5 in the table in section 38-355 of the GST Act (Item 5).

The entity also arranges the necessary documentation for the international transport of the goods and separately invoices the customer for this.

Reasons for Decision

Item 7 provides that certain supplies of arranging transport and insurance are GST-free. Under paragraph (b) of Item 7, arranging the international transport of goods covered by Item 5 is GST-free.

The entity arranges the necessary documentation for the international transport of the goods and separately invoices the customer for this. The arranging of documentation is part of arranging the international transportation of goods. The international transportation of goods that the entity arranges is GST-free under Item 5, and as such, the requirement in paragraph (b) of Item 7 is satisfied.

Therefore, the entity is making a GST-free supply under Item 7 when it arranges the documentation for the international transport of goods.

Date of decision: 24 July 2002

Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
   section 38-355 table item 5
   section 38-355 table item 7
   section 38-355 table item 7 paragraph (b)

Keywords
Goods and services tax
GST exports
Export of goods
GST free
GST transport
Arranging transport
Transport of goods

Business Line: GST

Date of publication: 25 June 2004

ISSN: 1445-2782

history

	Date:	Version:
	24 July 2002	Original statement
You are here →	20 July 2007	Archived

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