Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4
Character Range: 213262–214316

4                          Export of aircraft or ships—paid for by instalments                          a supply of an aircraft or *ship for which the *consideration is provided in instalments under a contract that requires the aircraft or ship to be exported, but only if the *recipient exports it from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after, the earliest day on which one or more of the following occurs:
                                                                                                        (a) the supplier receives any of the final instalment of the consideration for the supply;
                                                                                                        (b) the supplier gives an *invoice for that final instalment;
                                                                                                        (c) the supplier delivers the aircraft or ship to the recipient or (at the recipient's request) to another person.