Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:6_2
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 6 cl 2
Character Range: 36573–37769

2  At the end of section 38‑185
Add:
 (4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from Australia if:
 (a) before the goods are exported, the supplier supplies them to an entity that:
 (i) is an *associate of the supplier; and
 (ii) is not *registered or *required to be registered; and
 (b) the associate exports the goods from Australia within 60 days (or such further period as the Commissioner allows) after the earlier of the following:
 (i) the day the goods were delivered in Australia to the associate;
 (ii) the day the goods were made available in Australia 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.
However, if the goods are reimported into Australia, the supply is not GST‑free unless the reimportation is a *taxable importation.