Goods and Services Tax RulingThis Ruling discusses when supplies of goods are connected with Australia under subsections 9-25(1), (2) and (3) of A New Tax System (Goods and Services Tax) Act 1999 (GST Act).For a supplier to be liable for goods and services tax (GST) on a taxable supply, one of the requirements is that the supply must be connected with the indirect tax zone.
In this Ruling, the ‘indirect tax zone’ is referred to as ‘Australia’.The Ruling also considers when supplies of goods are disconnected under paragraph 9-26(1)(c) (items 3 and 4).
This Ruling updates and replaces the Commissioner’s view on supplies of goods provided in Goods and Services Tax Ruling.Supplies of goodsThis Ruling concerns the supply of goods for the purposes of the GST Act.
A supply of goods is a supply of any form of tangible personal property, that is, any form of personal property that has a physical existence.
Therefore, it does not include:Intangible personal property such as intellectual property like a copyright, orLand or an interest in land.A supply of goods is not limited to a sale of goods.
It can include other means of supply such as a lease or hire of the goods.Supplies of goods connected with AustraliaIn determining whether a supply of goods is connected with Australia, a distinction is made in section 9-25 between supplies of goods:Wholly within AustraliaFrom Australia andTo Australia.The place the supplier or recipient carries on their business is not relevant in determining if a supply of goods is connected with Australia under subsections 9-25(1), (2) or (3).