Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.



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