Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 1/5)
Character Range: 227695–230322

5                                                                                                     Export of services used to repair etc. imported goods         a supply that is constituted by the repair, renovation, modification or treatment of goods from outside the indirect tax zone whose destination is outside the indirect tax zone.

 (2) However, a supply covered by any of items 1 to 5 in the table in subsection (1) is not GST‑free if it is the supply of a right or option to acquire something the supply of which would be *connected with the indirect tax zone and would not be *GST‑free.
 (2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not *GST‑free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of *real property situated in the indirect tax zone that would be, wholly or partly, *input taxed under Subdivision 40‑B or 40‑C.
Note: Subdivision 40‑B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40‑C deals with the sale of residential premises and the supply of residential premises by way of long‑term lease.
 (3) Without limiting subsection (2) or (2A), a supply covered by item 2 in that table is not GST‑free if:
 (a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non‑resident; and
 (b) the supply is provided, or the agreement requires it to be provided, to another entity in the indirect tax zone; and
 (c) for a supply other than an *input taxed supply—none of the following applies:
 (i) the other entity would be an *Australian‑based business recipient of the supply, if the supply had been made to it;
 (ii) the other entity is an individual who is provided with the supply as an employee or *officer of an entity that would be an Australian‑based business recipient of the supply, if the supply had been made to it; or
 (iii) the other entity is an individual who is provided with the supply as an employee or officer of the *recipient, and the recipient's acquisition of the thing is solely for a *creditable purpose and is not a *non‑deductible expense.
 (4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a *recipient who is not in the indirect tax zone if:
 (a) it is a supply under an agreement entered into, 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