Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_3
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 30104–31175

3                                                                    Supply between non‑residents of leased goods           a supply by way of transfer of ownership of leased goods if:
                                                                                                                            (a) the *recipient is a *non‑resident that does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
                                                                                                                            (b) the lessee:
                                                                                                                            (i) made a *taxable importation of the goods before the supply was made; and
                                                                                                                            (ii) continues to lease the goods on substantially similar terms and conditions after the supply is made.