Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3
Character Range: 62942–64013

3                                                                    Supply between non‑residents of leased goods           a supply by way of transfer of ownership of leased goods if:
                                                                                                                            (a) the *recipient is a *non‑resident that does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
                                                                                                                            (b) the lessee:
                                                                                                                            (i) made a *taxable importation of the goods before the supply was made; and
                                                                                                                            (ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.