Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.191

  (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.