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On 20 August 2014, the ATO issued for public consultation by 19 September 2013 draft GST Determination GSTD 2014/D3 entitled "Goods and services tax: what is a 'destination outside Australia' for the transport of a passenger by sea under item 1(a) and item 4 of s 38-355(1)?"

The draft states as follows:

"1. A 'destination outside Australia' for the purposes of item 1(a) and item 4 of s 38-355(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) is a specific physical location outside Australia stopped at by the ship where that location is significant to the passenger having regard to facts and circumstances considered objectively when the transport is purchased.

2. The mere fact that a ship goes to, passes by, or travels through a region outside Australia is not sufficient to establish the transport of a passenger to a 'destination outside Australia'.

3. Once it is established that the supply of sea transport to a passenger includes a 'destination outside Australia', the supply of that sea transport of the passenger on domestic legs of that journey may also be GST-free under item 4."

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