Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 2/3)
Character Range: 220276–222837

were delivered in the indirect tax zone to the associate;
 (ii) the day the goods were made available in the indirect tax zone to the associate; and
 (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and
 (d) since their supply to the associate, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and
 (e) the supplier has sufficient documentary evidence to show that the goods were exported; and
 (f) if the associate is covered by paragraph 168‑5(1A)(c)—the supplier has a declaration by the associate stating that:
 (i) a payment has not been sought under section 168‑5 for the supply; and
 (ii) if the goods are *wine—a payment has not been sought under section 25‑5 of that Act for the supply.
However, if the goods are reimported into the indirect tax zone, the supply is not GST‑free unless the reimportation is a *taxable importation.
Note: The associate will be covered by paragraph 168‑5(1A)(c) if the associate is an individual who resides in an external Territory.

Export of new recreational boats
 (5) For the purposes of item 4A of the table in subsection (1), the *ship is a new recreational boat if the ship:
 (a) has not been substantially reconstructed; and
 (b) has not been sold, leased or used since the completion of its construction, except in connection with:
 (i) the supply or acquisition of the ship as stock held for the purpose of sale or exchange in *carrying on an *enterprise; or
 (ii) the supply mentioned in that item, or the acquisition of the ship by the *recipient as mentioned in that item; and
 (c) was designed, and is fitted out, principally for use in activities done as private recreational pursuits or hobbies; and
 (d) is not a commercial ship.
 (6) For the purposes of item 4A in the table in subsection (1), this subsection applies if, apart from use of the *ship by the supplier in connection with the supply of the ship to the *recipient, the *ship is used:
 (a) as security for the performance of an obligation (other than an obligation relating to the acquisition of the ship); or
 (b) in *carrying on an *enterprise in the indirect tax zone; or
 (c) in the indirect tax zone in carrying on an enterprise outside the indirect tax zone, not including use that involves the 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