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Edited version of your private ruling
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Ruling
Subject: GST and international transport of goods
The ruling concerned GST and international transport of goods and the commissioner has ruled on the following questions:
Question 1
Is entity A making a GST-free supply of international transport to the customer in Australia under item 5 in the table in subsection 38-355(1) of the A New Tax System Goods and Services Tax Act 1999 (GST Act)?
Answer
No.
Question 2
Is the supply of the transport services by entity B to entity A, which are performed within Australia, GST-free as a supply of international transport within the meaning of item 5 in the table in subsection 38-355(1) of the GST Act (item 5)?
Answer
Yes.