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The
GST legislation - A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) -
includes some provisions that allow certain supplies and services to be GST-free
for foreign yachts visiting Australia.
The
table in subsection 38-185(1) of the GST Act includes the following items.
Item
Topic
These supplies are GST-free:
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5
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Export of goods
that are to be consumed on international flights or voyages
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a supply of:
(a) aircraft’s stores, or
spare parts, for use, consumption or sale on an aircraft on a flight that
has a destination outside Australia; or
(b) ship’s stores, or spare
parts, for use, consumption or sale on a ship on a voyage that has a
destination outside Australia;
whether or not part of the
flight or voyage involves a journey between places in Australia.
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6
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Export of goods used
to repair etc. imported goods
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a supply of goods in the
course of repairing, renovating, modifying or treating other goods from
outside Australia whose destination is outside Australia, but only if:
(a) the goods are attached
to, or become part of, the other goods; or
(b) the goods become unusable
or worthless as a direct result of being used to repair, renovate, modify
or treat the other goods.
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The table in subsection 38-190(1) of the GST Act includes the following
item.
Item
Topic
These supplies
are GST-free:
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5
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Export of services
used to repair etc. imported goods
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a supply [of services] that
is constituted by the repair, renovation, modification or treatment of
goods from outside Australia whose destination is outside Australia.
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Port Notes | | |
Voyage of Heartsong III