Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 2/5)
Character Range: 230085–232790

whether directly or indirectly, with an *Australian resident; and
 (b) the supply is provided, or the agreement requires it to be provided, to another entity outside the indirect tax zone.
 (5) Subsection (4) does not apply to any of the following supplies:
 (a) a transport of goods within the indirect tax zone that is part of, or is connected with, the *international transport of the goods;
 (b) a loading or handling of goods within the indirect tax zone that is part of, or is connected with, the international transport of the goods;
 (c) a service, done within the indirect tax zone, in relation to the goods that facilitates the international transport of the goods;
Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.
 (d) insuring transport covered by paragraph (a);
 (e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d).
Note: The supply might still be GST‑free under item 5, 5A, 6 or 7 in the table in subsection 38‑355(1).

38‑191  Supplies relating to the repair etc. of goods under warranty
 (1) A supply of anything other than goods or *real property is GST‑free if:
 (a) the *recipient is a *non‑resident who:
 (i) is not in the indirect tax zone when the thing supplied is done; and
 (ii) acquires the thing in *carrying on the recipient's *enterprise, but is not *registered or *required to be registered; and
 (b) the supply is constituted by the repair, renovation, modification or treatment of goods; and
 (c) the repair, renovation, modification or treatment is done in order to meet the recipient's obligations under a warranty relating to the goods; and
 (d) either:
 (i) *consideration for the warranty was included in the consideration for the supply of the goods; or
 (ii) the supply of the warranty was a separate *taxable supply to the supply of the goods.
 (2) A supply of goods is GST‑free if:
 (a) it is made in the course of a supply that is GST‑free under subsection (1), and to the same *recipient; and
 (b) either:
 (i) the goods are attached to, or become part of, the goods to which the warranty relates; or
 (ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.

Subdivision 38‑F—Religious services

38‑220  Religious services
  A supply is GST‑free if it is a supply of service that:
 (a) is supplied by a *ACNC‑registered religious institution; and
 (b) is integral to the practice of that religion.

Subdivision 38‑G—Activities of charities etc.

38‑250  Nominal consideration etc.
 (1) A supply is GST‑free if:
 (a) the supplier is an *endorsed