A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-E - Exports and other cross-border supplies  

38-191   Supplies relating to the repair etc. of goods under warranty  

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

(d) either:

(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

(b) either:

(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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