Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 3/3)
Character Range: 222621–224649

ship being used:
 (i) in a way that is private or domestic in nature; or
 (ii) in an activity, or series of activities, done as a private recreational pursuit or hobby; or
Example: Allowing an employee to live on the ship, or to take the ship on a fishing trip.
 (d) for *consideration, unless the consideration:
 (i) consists of the provision of services by an employee of an enterprise carried on by the *recipient outside the indirect tax zone; or
 (ii) is in respect of the recipient competing in a race or other sporting event (e.g. a prize).

38‑187  Lease etc. of goods for use outside the indirect tax zone
  A supply of goods is GST‑free if:
 (a) the supply is by way of lease or hire; and
 (b) the goods are used outside the indirect tax zone.
Note: If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section 9‑5).

38‑188  Tooling used by non‑residents to manufacture goods for export
  A supply of goods is GST‑free if:
 (a) the *recipient of the supply is a *non‑resident, and is not *registered or *required to be registered; and
 (b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in the indirect tax zone solely to manufacture goods that will be for export from the indirect tax zone.

38‑190  Supplies of things, other than goods or real property, for consumption outside the indirect tax zone
 (1) The third column of this table sets out supplies that are GST‑free (except to the extent that they are supplies of goods or *real property):

Supplies of things, other than goods or real property, for consumption outside the indirect tax zone
Item                                                                                                  Topic                                                         These supplies are GST‑free (except to the extent that they are supplies of goods or *real property)...