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11 May 1010 Changes to extend time for sale of boats for export

The GST law will be amended to allow boats used for recreational purposes to be sold in Australia GST-free if the boat is exported by the purchaser within 12 months and only used for recreational purposes whilst in Australia. Currently the law requires that boats be exported within 60 days. The change will take effect from 1 July 2011.

For more information, see the Assistant Treasurer's media release, No 2010/88, 11 May 2010.

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