1

Transport of passengers to, from or outside the indirect tax zone

the transport of a passenger:

(a) from the last place of departure in the indirect tax zone to a destination outside the indirect tax zone; or

(b) from a place outside the indirect tax zone to the first place of arrival in the indirect tax zone; or

(c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

2

Transport of passengers on domestic legs of international flights

the transport of a passenger within the indirect tax zone by air, but only if:

(a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and

(b) at the time the arrangement, itinerary or contract was entered into, the transport within the indirect tax zone formed part of a ticket for international travel, or was cross referenced to such a ticket, issued at that time.

3

Domestic air travel of non - residents

the transport of a passenger within the indirect tax zone by air, but only if:

(a) the passenger is a * non - resident; and

(b) the supply was purchased while the passenger was outside the indirect tax zone.

4

Transport of passengers on domestic legs of international sea voyages

the transport of a passenger within the indirect tax zone by sea, but only if:

(a) the transport is part of a journey by sea from the indirect tax zone to a destination outside the indirect tax zone, or from a destination outside the indirect tax zone to the indirect tax zone; and

(b) the transport is provided by the supplier who transports the passenger to or from the indirect tax zone.

5

Transport etc. of goods

subject to subsections   (2) and (3), the * international transport of goods:

(a) from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or

(b) from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone; or

(c) from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

5A

Loading or handling etc.

subject to subsections   (2) and (3):

(a) loading or handling of goods, the * international transport of which is covered by item   5, during the course of the international transport; or

(b) supply of a service, during the course of the international transport of goods covered by item   5, that facilitates the international transport.

6

Insuring transport etc.

subject to subsection   (3):

(a) insuring transport covered by item   1, 2, 3 or 4; or

(b) insuring the * international transport of goods from their * place of export in the indirect tax zone to a destination outside the indirect tax zone; or

(c) insuring:

(i) the transport of goods from a place outside the indirect tax zone to their * place of consignment in the indirect tax zone; and

(ii) the subsequent transport of those goods within the indirect tax zone, if it is an integral part of the transport of goods from the place outside the indirect tax zone to the place of consignment in the indirect tax zone;

including loading and handling within the indirect tax zone that is part of that transport; or

(d) insuring the transport of goods from a place outside the indirect tax zone to the same or another place outside the indirect tax zone.

7

Arranging transport etc.

subject to subsection   (3):

(a) arranging transport covered by item   1, 2, 3 or 4; or

(b) arranging the * international transport of goods covered by item   5; or

(c) arranging insurance covered by item   6.