Private ruling: Export of goods
Date of advice: 12 March 2020
Published: April 2020

Ruling: Q1: When is the consideration considered to have been provided to the supplier of the goods by the recipient? | A1: The consideration is considered to have been provided to the supplier of goods by the recipient when the supplier is entitled to receive the first instalment payment for the supply. | Q2: When the goods are exported before the final instalment is received by the supplier, is the supply of the goods by the supplier a GST-free supply according to item 2 in subsection 38-185(1) of the A New Tax System (Goods and Services) Act 1999 ? | A2: Yes, where the goods are exported before the final instalment is received by the supplier, the supply of the goods by the supplier is a GST-free supply according to item 2 in subsection 38-185(1) of the A New Tax System (Goods and Services) Act 1999.