Document ID: chunk:federal_register_of_legislation:C2010A00091:clause:1_4
Version: federal_register_of_legislation:C2010A00091
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 2390–3255

4  At the end of section 38‑190
Add:
 (5) Subsection (4) does not apply to any of the following supplies:
 (a) a transport of goods within Australia that is part of, or is connected with, the *international transport of the goods;
 (b) a loading or handling of goods within Australia that is part of, or is connected with, the international transport of the goods;
 (c) a service, done within Australia, in relation to the goods that facilitates the international transport of the goods;
Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.
 (d) insuring transport covered by paragraph (a);
 (e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d).
Note: The supply might still be GST‑free under item 5, 5A, 6 or 7 in the table in subsection 38‑355(1).