11 May 10 GST and cross-border transport supplies
The Government will make a number of minor revisions to its 2009-10 Budget measure that reduces GST compliance costs for businesses involved in the domestic transport of exported and imported goods, to ensure that the place of consignment will always be determined by the place of delivery in the principal contract. This measure will have an ongoing negligible revenue impact and an ongoing negligible impact on GST payments to the States and Territories.
The measure will also ensure that ancillary services to the international transport of goods receive the same GST treatment as the transport supply that they facilitate.
See Budget Paper No 2 p 27.