Private ruling: GST and international transport of goods
Published: December 2012

Ruling: Q1: 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)? | A1: No. | Q2: 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)? | A2: Yes.




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | 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: