Goods and Services Tax Ruling

GSTR 2004/7A2 - Addendum

Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:

when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

Addendum

This Addendum amends Goods and Services Tax Ruling GSTR 2004/7 to reflect changes to section 38-190 of the A New Tax System (Goods and Services Tax) Act 1999 as a result of Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010.

The amendments apply to supplies that are made on or after 1 July 2010, but not to supplies of services to the extent that the supplies relate to a taxable importation made before 1 July 2010.

GSTR 2004/7 is amended as follows:

1. Paragraph 17

After the paragraph, insert:

17A. Subsection 38-190(5) limits the application of subsection (4). It provides that subsection (4) does not apply to any of the following supplies:

(a)
a transport of goods within Australia that is part of, or is connected with, the international transport of the goods;
(b)
a loading or handling of goods within Australia that is part of, or is connected with, the international transport of the goods;
(c)
a service, done within Australia, in relation to the goods that facilitates the international transport of the goods;
(d)
insuring transport covered by paragraph (a);
(e)
arranging transport covered by paragraph (a), or insurance covered by paragraph (d).

2. Footnote 10

At the end of the first sentence, insert 'However, subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).'.

3. Paragraph 54

Insert the footnote at the end of the first sentence:

11A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

4. Paragraph 63

Insert the footnote at the end of the first sentence:

12A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

5. Paragraph 67

Insert the footnote at the end of the first sentence:

13A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

6. Paragraph 71

Insert the footnote at the end of the first sentence:

14A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

7. Paragraph 76

Insert the footnote at the end of the first sentence:

15A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

8. Paragraph 80

Insert the footnote at the end of the first sentence:

16A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

9. Flowchart 2

Insert the footnote at the end of the question 'Does subsection 38-190(4) apply?' contained in the second narrative box:

18A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

10. Flowchart 4

Insert the footnote at the end of the question 'Does subsection 38-190(4) apply?' in the second narrative box:

18B Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

11. Flowchart 6

Insert the footnote at the end of the question 'Does subsection 38-190(4) apply?' in the second narrative box:

18C Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

12. Flowchart 8

Insert the footnote at the end of the question 'Does subsection 38-190(4) apply?' in the second narrative box:

18D Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

13. Paragraph 101

Insert the footnote at the end of the second sentence:

23A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

14. Paragraph 108 (flowchart )

Insert the footnote at the end of the question 'Does subsection 38-190(4) apply?' in the narrative box:

26A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

15. Paragraph 186

Insert the footnote at the end of the second dot point:

48A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

16. Paragraph 187

Insert the footnote at the end of the paragraph:

48B Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

17. Paragraph 194

Insert the footnote at the end of the paragraph:

49A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

18. Paragraph 226

Insert the footnote at the end of the paragraph:

54A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

19. Paragraph 373

Insert the footnote at the end of the second sentence:

91A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

20. Paragraph 419

Insert the footnote at the end of the second sentence:

94A Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

21. Paragraph 434

Insert the footnote at the end of the paragraph:

94B Subsection 38-190(4) does not apply to supplies listed in subsection 38-190(5).

22. Legislative references

Insert:

- ANTS(GST)A99 38-190(5)

This addendum applies on and from 1 July 2010.

Commissioner of Taxation
3 April 2013

References

ATO references:
NO 1-2HMSRMG

ISSN: 1443-5160