Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_20
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 20
Character Range: 42512–43940

20  At the end of Subdivision 38‑E
Add:

38‑191  Supplies relating to the repair etc. of goods under warranty
 (1) A supply of anything other than goods or *real property is GST‑free if:
 (a) the *recipient is a *non‑resident who:
 (i) is not in the indirect tax zone when the thing supplied is done; and
 (ii) acquires the thing in *carrying on the recipient's *enterprise, but is not *registered or *required to be registered; and
 (b) the supply is constituted by the repair, renovation, modification or treatment of goods; and
 (c) the repair, renovation, modification or treatment is done in order to meet the recipient's obligations under a warranty relating to the goods; and
 (d) either:
 (i) *consideration for the warranty was included in the consideration for the supply of the goods; or
 (ii) the supply of the warranty was a separate *taxable supply to the supply of the goods.
 (2) A supply of goods is GST‑free if:
 (a) it is made in the course of a supply that is GST‑free under subsection (1), and to the same *recipient; and
 (b) either:
 (i) the goods are attached to, or become part of, the goods to which the warranty relates; or
 (ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.

Part 3—Cross‑border supplies that are not included in GST turnover

A New Tax System (Goods and Services Tax) Act 1999