Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 1/63)
Character Range: 245889–248842

7                                          Arranging transport etc.                                               subject to subsection (3):
                                                                                                                  (a) arranging transport covered by item 1, 2, 3 or 4; or
                                                                                                                  (b) arranging the *international transport of goods covered by item 5; or
                                                                                                                  (c) arranging insurance covered by item 6.

 (2) Paragraphs (a) and (b) of item 5, and item 5A, in the table in subsection (1) do not apply to a supply to the extent that the thing supplied is done in the indirect tax zone, unless:
 (a) the *recipient of the supply:
 (i) is a *non‑resident; and
 (ii) is not in the indirect tax zone when the thing supplied is done in the indirect tax zone; or
 (b) the supply is done by the supplier of the transport of the goods from or to the indirect tax zone (whichever is relevant).
 (3) Items 5 and 5A, paragraphs (b) to (d) of item 6, and paragraphs (b) and (c) of item 7, in the table in subsection (1) do not apply to a supply to the extent that:
 (a) the supply is, or relates to, the *international transport of goods; and
 (b) the supplier is a *redeliverer that is treated as the supplier of the goods under subsection 84‑81(4); and
 (c) the supply of the goods is a *taxable supply.

38‑360  Travel agents arranging overseas supplies
  A supply is GST‑free if:
 (a) the supplier makes it in the course of *carrying on an *enterprise as a travel agent; and
 (b) it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside the indirect tax zone.

Subdivision 38‑L—Precious metals

38‑385  Supplies of precious metals
  A supply of *precious metal is GST‑free if:
 (a) it is the first supply of that precious metal after its refining by, or on behalf of, the supplier; and
 (b) the entity that refined the precious metal is a *refiner of precious metal; and
 (c) the *recipient of the supply is a *dealer in precious metal.
Note: Any other supply of precious metal is input taxed under section 40‑100.

Subdivision 38‑M—Supplies through inwards duty free shops

38‑415  Supplies through inwards duty free shops
  A supply is GST‑free if the supply is a sale of *airport shop goods through an *inwards duty free shop to a *relevant traveller.

Subdivision 38‑N—Grants of land by governments

38‑445  Grants of freehold and similar interests by governments
 (1) A supply by the Commonwealth, a State or a Territory of land on which there are no improvements is GST‑free if:
 (a) the supply is of a freehold interest in the land; or
 (b) the supply is by way of *long‑term lease.
 (1A) A supply by the Commonwealth, a State or a Territory