Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.187

    A supply of goods is GST - free if:

  (a)   the supply is by way of lease or hire; and

  (b)   the goods are used outside the indirect tax zone.

Note:   If goods are leased or hired and used partly in the indirect tax zone and partly outside the indirect tax zone, the supply could be taxable to the extent that the goods are used in the indirect tax zone (see section   9 - 5).