A New Tax System (Goods and Services Tax) Act 1999
A supply of anything other than goods or *real property is GST-free if:
(a) the *recipient is a *non-resident who:
(i) is not in the indirect tax zone when the thing supplied is done; and
(ii) acquires the thing in *carrying on the recipient ' s *enterprise, but is not *registered or *required to be registered; and
(b) the supply is constituted by the repair, renovation, modification or treatment of goods; and
(c) the repair, renovation, modification or treatment is done in order to meet the recipient ' s obligations under a warranty relating to the goods; and
(i) *consideration for the warranty was included in the consideration for the supply of the goods; or
(ii) the supply of the warranty was a separate *taxable supply to the supply of the goods.
A supply of goods is GST-free if:
(a) it is made in the course of a supply that is GST-free under subsection (1), and to the same *recipient; and
(i) the goods are attached to, or become part of, the goods to which the warranty relates; or
(ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.
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