A New Tax System (Goods and Services Tax) Act 1999
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View history noteSubdiv 38-E heading substituted by No 52 of 2016, s 3 and Sch 2 item 18, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 . The heading formerly read:
Subdivision 38-E - Exports and other supplies for consumption outside the indirect tax zone
Subdiv 38-E heading amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " , applicable to a tax period that commences on or after 1 July 2015.
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 the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.
S 38-188 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " (wherever occurring) in para (b), applicable to a tax period that commences on or after 1 July 2015.
S 38-188 inserted by No 92 of 2000, s 3 and Sch 3 item 6, effective 1 July 2000.
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