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Edited version of private advice
Authorisation Number: 1051637777162
Date of advice: 12 March 2020
Ruling
Subject: Export of goods
The Commissioner ruled as follows:
Question 1
When is the consideration considered to have been provided to the supplier of the goods by the recipient?
Answer
The consideration is considered to have been provided to the supplier of goods by the recipient when the supplier is entitled to receive the first instalment payment for the supply.
Question 2
When the goods are exported before the final instalment is received by the supplier, is the supply of the goods by the supplier a GST-free supply according to item 2 in subsection 38-185(1) of the A New Tax System (Goods and Services) Act 1999?
Answer
Yes, where the goods are exported before the final instalment is received by the supplier, the supply of the goods by the supplier is a GST-free supply according to item 2 in subsection 38-185(1) of the A New Tax System (Goods and Services) Act 1999.
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