ATO ID 2004/153: GST and importation of a ticket to attend an event in a foreign country
Date of decision: 30 May 2002
Business line: Indirect Tax

Issue
Is the entity, an Australian individual, making a taxable importation under section 13-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when a ticket, that the entity purchased to attend an event in a foreign country, is sent to the entity in Australia?

Decision
No, the entity is not making a taxable importation under section 13-5 of the GST Act, when a ticket, that the entity purchased to attend an event in a foreign country, is sent to the entity in Australia.

Facts
The entity is an individual who is a resident of Australia. The entity is not registered or required to be registered for goods and services tax (GST). The entity purchased a ticket to attend an event in a foreign country. The ticket is sent from the foreign country to the entity in Australia.

Reasons for decision
Summary: Under section 13-5 of the GST Act, an entity makes a taxable importation if: The entity purchased a ticket to attend an event in a foreign country. The ticket is sent from the foreign country to the entity in Australia. Therefore, it needs to be determined whether the ticket to attend an event falls within the meaning of 'goods' for the purposes of section 13-5 of the GST Act. Under section 195-1 of the GST Act, 'goods' means any form of tangible personal property. When an entity purchases a ticket to an event the ticket is merely evidence of a prepayment for services or other things - the ticket is not tangible personal property. The ticket is not 'goods' within the meaning of section 195-1 of the GST Act. Therefore, the entity is not making a taxable importation under section 13-5 of the GST Act, when a ticket, that the entity purchased to attend an event in a foreign country, is sent to the entity in Australia.

Legislative references: A New Tax System (Goods and Services Tax) Act 1999 section 13-5 section 195-1
Subject references: Goods and services tax GST imports Non-taxable importations Taxable importations