Indirect tax - Importers

Exemptions GST

GST exemptions by legislation

GST exemptions alphabetically

Background

 

GST is payable on imported goods unless the goods are covered by a specified Customs duty concession Item or GST exemption. Where imported goods are covered by an exemption an exemption codes can be used in the ACBPS systems to indicate which exemption is being claimed. A list of available exemptions (and associated codes) is provided below.

Important - Each GST exemption is based on legislation that provides the basis for the exemption. The description of exemptions listed below is only a summary. Refer to the legislation to determine whether a specific commodity is taxable or exempt. Goods that do not fit the specific terms of the relevant legislation are not exempt.

GST exemptions for imported goods are provided under the following legislation:

GST exemptions provided by the GST Act

Subsection 13-5(3)

- Money

Subsection 13-5(3) in the GST Act provides an exemption for importations of money.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Money (as defined by s 195-1 of GST Act)

G135

Section 38-2

- Certain food and beverages

Section 38-2 in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for certain food and beverages.

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Food for human consumption not otherwise excluded in the GST Act.

FOOD

Milk, skim milk, butter milk (whether liquid, powdered, concentrated or condensed); casein; whey, whey powder or paste

AB1

Beverages consisting of products referred to in AB1 (or a combination of those products) to the extent of at least 95%, but not including flavoured beverages

AB2

Lactose

AB3

Beverages consisting principally of soy milk or rice milk but not including flavoured beverages

AB4

Tea (including herbal tea, fruit tea, ginseng tea and other similar beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt

AB5

Malt extract, if it is marketed principally for drinking purposes

AB6

Preparations for drinking purposes that are marketing principally as tea preparations, coffee preparations, or preparations for malted beverages

AB7

Preparations marketed principally as substitutes for preparations covered by AB6 or AB7

AB8

Dry preparation marketed for the purpose of flavouring milk

AB9

Concentrates for making non alcoholic beverages, if the concentrates consist of at least 90% by volume of juices of fruit

AB10

Non-alcoholic carbonated beverages, if they consist wholly of juices of fruit or vegetables

AB11

Non-alcoholic non-carbonated beverages, if they consist of at least 90% by volume of juices of fruits or vegetable

AB12

Beverages, and ingredients for beverages, of a kind marketed principally as foods for infants or invalids

AB13

Natural water, non-carbonated and without any other additives

AB14

Subsection 38-45(1)

- Certain medical aids and appliances

Subsection 38-45(1) in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for certain medical aids and appliances:

Goods that are supplied as spare parts for exempt medical aids and appliances are also exempt provided that they are specifically designed for that purpose. Click here for more detail.

Note that medical aids and appliances that are not listed are taxable.

GST Act Schedule 3 and subsection 38-45(1)

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Heart monitors

B1

Pacemakers

B2

Surgical stockings

B3

Communication boards and voice output devices

B4

Communication cards

B5

Page turners

B6

Eye pointing frames

B7

Software programs specifically designed for people with disabilities

B8

Printers and scanners specifically designed for software and hardware used by people with disabilities

B9

Switches and switch interfaces

B10

Mouth/head/stick pointers

B11

Alternative keyboards

B12

Electrolarynx replacements

B13

Speech amplification/clarification aids

B14

Urine/faecal drainage/collection devices

B15

Waterproof covers or mattress protectors

B16

Absorbent pads for beds and chairs

B17

Disposable/reusable continence pads, pants and nappies required for continence use (excluding nappies for babies, sanitary pads or tampons)

B18

Enuresis alarms

B19

Incontinence appliances

B20

Hospital/medical/continence deodorising products

B21

Waterproof protection for beds and chairs

B22

Sterile plastic bags

B23

Electric bag emptiers

B24

Enemas, suppositories and applicators

B25

Urinals and bedpans

B26

Penile clamps

B27

Customised eating equipment for people with disabilities

B28

Customised toothbrushes for people with disabilities

B29

Dentures and artificial teeth

B30

Environmental control units designed for the disability of a particular person

B31

Computer modifications required for people with disabilities

B32

Medical alert devices

B33

Finger prickers

B34

Alcohol skin wipes

B35

Test strips

B36

Needles and syringes

B37

Glucose monitors

B38

Home dialysis machines

B39

Entral nutrition and associated delivery equipment

B40

Surgical shoes, boots, braces and irons

B41

Orthotics

B42

Hearing aids

B43

Visual display units specifically designed for deaf people, or for people with a speech impairment, to communicate with others

B44

Telephone communication devices specifically designed to allow deaf people to send and receive messages by telephone

B45

Batteries specifically designed specifically for use with hearing aids

B46

Visual/tactile alerting devices

B47

Interactive and broadcast videotext systems

B48

Closed caption decoding devices

B49

External processors for cochlear implants

B50

Bidet/bidet toilet attachments for people with disabilities

B51

Special door fittings relating to the disability of a particular person

B52

Special purpose car seats

B53

Car seat harness specifically designed for people with disabilities

B54

Wheelchair and occupant restraint

B55

Wheelchair ramp

B56

Electric/hydraulic wheelchair lifting device

B57

Motor vehicle modifications

B58

Manually operated adjustable beds

B59

Electronically operated adjustable beds

B60

Hospital-type beds

B61

Customised bed rails for people with disabilities

B62

Bed cradles

B63

Bed restraints

B64

Bed poles and sticks

B65

Pressure management mattresses and overlays

B66

Backrests, leg rests and footboards for bed use

B67

Spinal orthoses

B68

Lower limb orthoses

B69

Upper limb orthoses

B70

Pressure management garments and lymphoedema pumps

B71

Callipers

B72

Surgical corsets

B73

Handsplints and cervical collars

B74

Mandibular advancement splints

B75

Alternative positional seating corner chairs

B76

Alternative positional seating abduction cushion or long leg wedges

B77

Alternative positional seating modifications

B78

Standing frames

B79

Standing frames or tilt table modifications

B80

Side lying boards

B81

Night-time positioning equipment modifications

B82

Artificial limbs and associated supplements and aids

B83

Mammary prostheses

B84

Postural support seating trays

B85

Electrically operated therapeutic lounge/recliner chairs specifically designed for people with disabilities

B86

Cushions specifically designed for people with disabilities

B87

Manual, electric, ceiling track or pool hoists specifically designed for people with disabilities

B88

Hoist slings

B89

Goosenecks

B90

Transfer boards

B91

Transfer sheets, mats or belts

B92

Stair lifts

B93

Portable stair climbers

B94

Monkey rings for people with disabilities

B95

Crutches

B96

Walking sticks - specialised

B97

Walking frames - standard adult

B98

Walking frames - standard child

B99

Walking frames - specialised

B100

Walking frames modifications

B101

Specialised ambulatory orthoses

B102

Specialised ambulatory orthosis modifications

B103

Quadrupod and tripod walking aids

B104

Wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B105

Accessories associated with wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B106

Battery chargers for wheelchairs, motorised wheelchairs, scooters, tricycles, spinal carriages and other goods for the carriage of people with disabilities

B107

Stair-aid apparatus designed for carrying people with disabilities in wheelchairs up or down stairs

B108

Syringe drivers

B109

Patient control analgesia

B110

Bathboards or toilet seats for people with disabilities

B111

Bath supports

B112

Shower chairs or stools

B113

Shower supports

B114

Shower trolleys

B115

Mobile shower chairs

B116

Commodes

B117

Commode cushions

B118

Commode pans

B119

Toilet frames

B120

Toilet supports

B121

Self-help poles

B122

Ventilators

B123

Continuous positive airway pressure (CPAP) appliances

B124

Respiratory appliance mask assemblies - complete

B125

Respiratory appliance mask assemblies - components

B126

Respiratory appliance accessories

B127

Sleep apnoea machines

B128

Peak flow meters

B129

Nebulisers

B130

Spacers

B131

Vaporisers

B132

Respirators

B133

Air pumps

B134

Bottled oxygen and associated hardware

B135

Oxygen concentrators

B136

Breathing monitors

B137

Ventilators

B138

Safety helmets specifically designed for people with disabilities

B139

Jobst suits

B140

Transcutaneous nerve stimulator machines

B141

Stoma products including all bags and related equipment for patients with colostomies and ileostomies

B142

Tactile or braille books, magazines or newspapers

B143

Electronic reading aids

B144

Talking book machines (and parts) specifically designed for people with a vision impairment

B145

Enlarged text computer monitors for people with a vision impairment

B146

Braille note takers

B147

Braille printers and papers

B148

Braille translators (hardware and software)

B149

Money identification equipment

B150

Auditory/tactile alerting devices

B151

Sonar canes

B152

Reading magnification devices (excluding magnifying glasses)

B153

Artificial eyes

B154

Lenses for prescription spectacles

B155

Prescription contact lenses

B156

Ultrasonic sensing devices specifically designed for use by people with a vision impairment

B157

Viewscan apparatus specifically designed for use by people with a vision impairment

B158

Subsection 38-45(1) and Regulation 38-45.01

- Other medical aids and appliances

Regulations 38-45.01 of the GST Regulations, in conjunction with subsection 38-45(1) and paragraph 13-10(b) in the GST Act, provides an exemption for certain other medical aids and appliances (in addition to those listed above). These other exemptions are those listed in Schedule 3 to the GST Regulations.

Goods that are supplied as spare parts for exempt medical aids and appliances are also exempt provided that they are specifically designed for that purpose. Click here for more detail.

Note that medical aids and appliances that are not listed are taxable.

GST Regulations Schedule 3, Regulation 38-45.01 and subsection 38-45(1)

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Alginate

R1

Hydro colloids

R2

Hydro gel

R3

Polyurethane film

R4

Polyurethane Foam

R5

Tracheostomy appliance and accessories

R6

Laryngotomy appliances and accessories

R7

Skin bond

R8

Artificial ears

R9

Nose prostheses

R10

Hearing loops

R11

Infusion sets

R12

Infusion pumps

R13

Compression garments

R14

Supplements and aids associated with mammary prostheses

R15

Postural support seating

R16

Accessories associated with walking frames or specialised ambulatory ortheses

R17

Customised modifications and accessories for the aids and appliances mentioned in items 111 to 121 of Schedule 3 to the Act

R18

Tilt tables

R19

Stoma products including all bags and related equipment for patients with urostomies

R20

Subsection 38-45(2)

- Spare parts for medical aids and appliances

Subsection 38-45(2) in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for goods that are supplied as spare parts for exempt medical aids and appliances (listed above) provided that they are specifically designed for that purpose.

The GST exemption code to be used for spare parts is the code that applies to the complete goods (as listed above).

Note that spare parts for medical aids and appliances that are not listed are taxable.

Subsection 38-47(1)

- Certain health goods

Subsection 38-47(1) in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for goods included in a written determination of the Health Minister. The minister has issued GST-free Supply (Health Goods) Determination 2000 (No 2). Schedule 1 to that Determination lists a range of goods, as follows.

Subsection 38-47(1) and Schedule 1 to GST-free Supply (Health Goods) Determination 2000 (No 2)

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Condoms

BMO

Barrier dams, femidoms and harness devices

BMO

Personal and surgical lubricants that:

(a) are water soluble; and

(b) are suitable for use with condoms

BMO

Preparations for use by humans:

(a) that contain folic acid as a single active ingredient; and

(b) have a recommended daily dose of 400 to 500 micrograms

BMO

Sunscreen preparations for dermal application that:

(a) are marketed principally for use as a sunscreen; and

(b) have a sun protection factor rating of 15 or more

BMO

Note that GST-free Supply (Health Goods) Determination 2000 was revoked by GST-free Supply (Health Goods) Determination 2000 (No 2).

Section 38-50

- Certain drugs and medicinal preparations

Section 38-50 in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for certain drugs and medicinal preparations.

In general, drugs and medicinal preparations imported by a business entity are taxable importations. Certain drugs and medicinal preparations imported by the person who will consume those goods may, however, be exempt in particular circumstances (see below).

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Under section 38-50 of the GST Act a supply of a drug or medicinal preparation for human use or consumption is GST-free where it is supplied to an individual for private or domestic use or consumption and:

38-50 subsection

Exemption Code
GSTE=

it is supplied on prescription and under a State law or a Territory law in the State or Territory in which the supply takes place, such supplies are restricted, but may be supplied on prescription

(1)(a)

BMO

it is supplied on prescription and the medicinal preparation is a pharmaceutical benefit (within the meaning of Part VII of the National Health Act 1953)

(1)(b)

BMO

under a State law or a Territory law in the State or Territory in which it is supplied, the supply of the drug or medicinal preparation to an individual for private or domestic use or consumption is restricted but may be made by a medical practitioner, dental practitioner, or pharmacist or any other person permitted by or under that law to do so

(2)

BMO

it is supplied on prescription and it is supplied as a pharmaceutical benefit (within the meaning of section 91 of the Veterans' Entitlements Act 1986) and is supplied under an approved scheme

(4)

BMO

it is an analgesic that has a single active ingredient and the supply of which the Health Minister has declared, by determination in writing, to be GST-free

[The minister has issued GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No 2). Clause 4 in that Determination covers drugs and medicinal preparations that are listed or required to be listed under the Therapeutic Goods Regulations 1990, contain aspirin or paracetamol and are intended to be taken by mouth.]

(5)

BMO

it is subject of an approval under paragraph 19(1)(a) of the Therapeutic Goods Act 1989, and any conditions to which the approval is subject have been complied with

(6)(a)

BMO

it is supplied under an authority under subsection 19(5) of the Therapeutic Goods Act 1989 and the supply is in accordance with any regulations made for the purposes of subsection 19(7) of that Act

(6)(b)

BMO

it is of a kind exempted from the operation of Part 3 of the Therapeutic Good Act 1989 under regulation 12A of the Therapeutic Goods Regulations.

(6)(c)

BMO

Section 38-95

- Course materials

Section 38-95 in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for certain course materials.

The course materials are GST-free only when they are provided by the entity supplying the course [Sections 38-95 and 195-1]. Importers may need to refer the details of the supplier to the ATO to determine eligibility. Note also that the definition of *course materials requires them to be "necessarily consumed or transformed by the students undertaking the course for the purposes of the course". It is unlikely, therefore, that text books would qualify as GST-free as a *course material.

ATO has issued a GST Ruling on supplies that are GST-free for tertiary education courses. You can access GSTR 2001/1 at http://law.ato.gov.au/atolaw/index.htm

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Course materials (as defined by s195-1 of the GST Act)

CCM

Section 38-505

- Cars for use by disabled veterans

Section 38-505 in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for cars for use by disabled veterans in certain circumstances.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Cars for use by disabled veterans (as defined by s 38-505 of GST Act)

PVET

Section 38-510

- Cars for use by other disabled people

Section 38-510 in the GST Act, in conjunction with paragraph 13-10(b) in that Act, provides an exemption for cars for use by other disabled people in certain circumstances.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Cars for use by other disabled people (as defined by s 38-510 of GST Act)

PODP

Section 40-100

- Precious metals

Under section 13-5 of the GST Act, you make a taxable importation if you import the goods for home consumption. However, the importation is not a taxable importation to the extent that it is a non-taxable importation.

An importation of precious metal will be a non-taxable importation if it would have been a supply that was GST-free or input tax if it had been a supply.

Unless the importations of precious metal meet the requirements below, they will be taxable importations.

GST-free supply

Under section 38-385 of the GST Act, the first supply of precious metals after its refining by the refiner, or on behalf of the supplier will only be GST-free if the recipient of the supply is a dealer in precious metals.

As defined under section 195-1 of the GST Act, precious metal means:

(a) gold (in an investment form) of at least 99.5% fineness; or

(b) silver (in an investment form) of at least 99.9% fineness; or

(c) platinum (in an investment form) of at least 99% fineness; or

(d) any other substance (in an investment form) specified in the regulations of a particular fineness specified in the regulations of at least 99.5% fineness.

No regulations have been made to specify any other substance.

To be precious metal for the purposes of GST, the metal must therefore be gold, silver or platinum.

A dealer in precious metal means an entity that satisfies the Commissioner that a principal part of carrying on its enterprise is the regular supply and acquisition of precious metal.

A refiner of precious metal means an entity that satisfies the Commissioner that it regularly converts or refines precious metal in carrying on its enterprise.

The expression 'in an investment form' means the metal must be in a physical form that is capable of being traded on the international market by entities which trade in such a market. Bullion coin is only traded in for the metal value at the prevailing spot price.

Input taxed supply

Section 40-100 of the GST Act provides that a supply of precious metal as defined in section 195-1 is input taxed. If a supply is input taxed, then no GST is payable on the supply, and there is no entitlement to an input tax credit for anything acquired or imported to make the supply.

Money and other things

Subsection 9-10(4) of the GST Act states that a supply does not include a supply of money unless the money is provided as consideration for a supply that is a supply of money.

Section 195-1 of the GST Act, defines money to include currency but does not include:

  • a collector's piece, or
  • an investment article, or
  • an item of numismatic interest, or
  • currency the market value of which exceeds its stated value as legal tender in the country of issue.

Money includes Australian and foreign currency notes and coins and a supply of these things do not constitute a supply where they are supplied as currency in the form of payment to discharge an obligation. It is a financial supply and input taxed as described in Sub-regulation 40-5.09 (3) item 9 of the GST Act.

Where money is supplied as an item of numismatic interest, collector's piece and investment article, this is a supply of goods and generally is a taxable supply where it satisfies section 9-5 of the GST Act. Where it satisfies the definition of precious metal, it is an input taxed supply.

Please refer to ATO GST ruling GSTR 2003/10: What is precious metal for the purposes of GST?

GSTR 2003/10 : what is precious metal for the purposes of GST

 

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Precious metals (as defined by s 195-1 of GST Act)

LPM

Subsection 42-5(1)

- Certain Customs duty concessions – importation of goods is a non-taxable importation

Subsection 42-5(1) in the GST Act, in conjunction with paragraph 13-10(a) in that Act, provides an exemption for goods that qualify for a Customs duty concession under one of the following items being item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995.

Note that the GST exemption applies to all goods that qualify prima facie for the Customs duty concession, including those goods that cannot claim the duty concession because they are duty free under their substantive tariff item in Schedule 3 to the Customs Tariff Act 1995. [This is the effect of subsection 42-5(2).]

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 4 – Calendars and catalogues


Goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter.

 

4041*

ITEM 10 – Goods of foreign governments

Goods, as prescribed by by-law, that:

(a) at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and

(b) are not to be used for the purposes of trade.

 

410*

ITEM 11 – Goods for foreign forces


Goods, as prescribed by by-law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries.

 

411*

ITEM 15 – Goods that are Personal effects

Goods, as prescribed by by-law, that are:

(a) goods imported by passengers or members of the crew of ships or aircraft;

(b) goods that:

(i) at the time they are approved for delivery for home consumption,
are the property of a person who has arrived in Australia on an
international flight within the meaning of section 96B of the
Customs Act 1901; and

(ii) were purchased by that person in an inwards duty free shop within
the meaning of that section; or

(c) goods brought into, or sent to, Australia by such members of the Defence
Force stationed outside Australia as are prescribed by by law; or

(d) goods imported by members of the forces of Canada, New Zealand or the
United Kingdom; or

(e) passengers’ personal effects, furniture or household goods


415*

ITEM 18 – Warranty and safety recall goods

Goods:

(a) that were previously imported into Australia, that have been returned
after repair overseas free of charge under warranty and that are neither
upgraded goods nor goods in respect of which there has been a drawback
or refund of any duties, taxes or charges of the Commonwealth; or

(b) that are supplied free of charge under warranty, or as part of a global
product safety recall, to replace goods (the replaced goods) previously
imported into Australia, and that are neither upgraded goods nor goods
to replace goods which have reached the end of their operational life,
where:

(i) the replaced goods are of no commercial value, the replaced goods
have been or will be destroyed or the replaced goods have been or
will be exported and will not be re imported under any item of this
Schedule; and

(ii) the replaced goods are not goods in respect of which there has been
a drawback or refund of any duties, taxes or charges of the Commonwealth

418*

ITEM 21 – Goods imported for repair or alteration to be exported


Goods, as prescribed by by-law, that are:
(a)        imported for repair or alteration; and
(b)        to be exported from Australia

421*

ITEM 21A – Tradex goods


Goods that are specified in a Tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order

421A*

ITEM 23 – Donations or bequests

Goods, as prescribed by by law, that have been donated or bequeathed:

(a) by a person, company or organisation domiciled or established outside
Australia; and

(b) to an organisation established in Australia that is:

(i) a registered charity; or

(ii) a library, museum, gallery or institution, gifts to which are
deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4
or 12.1.5 of the table in subsection 30-100(1) of the Income Tax
Assessment Act 1997

423*

ITEM 24 – Last will or intestacy goods not for sale or trade

Goods that:

(a) are not to be sold or to be used for the purposes of trade; and

(b) the Collector (within the meaning of subsection 8(1) of the Customs
Act 1901) is satisfied became the property of the importer under the
will or the intestacy of a deceased person at a time when the importer
was resident or established in Australia

424*

ITEM 25 – Goods that are trophies, medallions, certificates or prizes

Goods, as prescribed by by law, that are:

(a) trophies won outside Australia; or

(b) decorations, medallions or certificates awarded outside Australia; or

(c) trophies or prizes sent by donors resident outside Australia for
presentation or competition in Australia

425*
ITEM 26 – Goods of insubstantial value

Goods, as prescribed by by law, whose value is less than the amount prescribed
by by law

No Code
ITEM 27 – Samples of negligible value

Samples, as prescribed by by law
427*

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Treatment Code or Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

Subsection 42-5(1A)

- Certain containers

Subsection 42-5(1A) in the GST Act, in conjunction with paragraph 13-10(a) in that Act, provides an exemption for containers that qualify for a customs duty concession under item 22 in Schedule 4 to the Customs Tariff Act 1995 provided that the container will be exported from Australia without being put to any other use.

Note that sea-freight containers are not exempt. (More)

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 22 – Containers used to import goods, being containers that will be exported without being put to any other use

The following goods:

(a)goods, as prescribed by by-law, that are imported on or in containers, as prescribed by by-law, where the containers will be exported without being put to any other use;

(b)those containers

. (Exemption only applies to the containers).
422

Subsection 42-5(1C)

- Inactive

Subsection 42-5(1C) in the GST Act is inactive because no regulations have been made for the purposes of this subsection. This means that all goods that qualify for a customs duty concession under one of the listed items being item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995 are taxable importations. These goods are duty-free but are subject to GST.

T.

Subsection 42-10(1)

- Goods returned to Australia in an unaltered condition

Subsection 42-10(1) in the GST Act, in conjunction with paragraph 13-10(a) in that Act, provides an exemption for certain returned Australian goods.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

An importation of goods is a non-taxable importation if:

Goods, that have been exported by their owners from Australia and then returned to Australia with unchanged ownership, without having been subject to any treatment, processing, repair, alteration or any other process since their export.

The provision only applies where:

  • the importer is the manufacturer of the goods; or
  • the importer has previously acquired the goods and the supply by means of which the importer acquired the goods was a taxable supply; or
  • the importer has previously imported the goods and the previous importation was a taxable importation.
417

Subsection 42-10(2)

- Goods returned to Australia in an unaltered condition

Subsection 42-10(2) in the GST Act, in conjunction with paragraph 13-10(a) in that Act, provides an exemption for certain returned Australian goods.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Re-imported goods, manufactured, acquired or imported by the importer prior to 1 July 2000 that would have been subject to the sales tax regime at the time of their manufacture, acquisition or importation.  417

Division 117

Division 117 provides a special rule for the calculating the value of the taxable importation. That rule covers the re-importation of goods which have been exported for repair or renovation.

When goods are exported from Australia for repair or renovation, or are exported as part of a batch repair process, then re-imported, GST applies to the cost of the materials, labour and other charges involved in the repair or renovation rather than the full customs value of the goods.

Subsection 117-5

- Valuation of Taxable importations of goods exported for repair or renovation - applicable to Certain Customs duty concessions

Subsection 117-5 and 117-10 in the GST Act, provides an exemption for certain returned imported goods

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

Repair goods subject to a tariff concession order (refer to Item 19 of the 4th schedule to the Customs Tariff Act )
Goods that a tariff concession order under section269Q of the Customs Act 1901 declares are goods to which this item applies
419* - The exemption only applies to the value of the goods before repair or renovation.
Goods exported for repair or renovation (refer to Item 20 of the 4th schedule of the Customs Tariff Act)
Goods, that have been exported from Australia for repair or renovation and returned after being repaired or renovated; or are part of a batch repair process to replace goods exported from Australia for repair or renovation;
420* - The exemption only applies to the value of the goods before repair or renovation.

 

GST Exemptions provided by the Consular Privileges and Immunities Act 1972

Subsection 5(1)

Subsection 5(1) in the Consular Privileges and Immunities Act 1972 provides an exemption for certain goods imported by foreign Consular officials. The following table describes the exempt circumstances and lists the appropriate GST Exemption Code to be used in ACBPs' system.

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 103 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use in a consular post in Australia, for the personal use of a person who is the head of a consular post in Australia for the personal use of a household family member of the head of a consular post in Australia

4103*

ITEM 104 in the Supplementary Provisions of the Customs Tariff Act
Goods, for personal use of person who is employed in the administrative or technical service of a consular post in Australia and are imported when that person first takes up duty at a consular post, in Australia, of that country

4104*

ITEM 105 in the Supplementary Provisions of the Customs Tariff Act
Goods for the official use of a consular post in Australia, being a consular post to which Item 103 does not apply

4105*

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

GST Exemptions provided by the Diplomatic Privileges and Immunities Act 1967

Subsection 7(1)

Subsection 7(1) in the Diplomatic Privileges and Immunities Act 1967 provides an exemption for certain goods imported by foreign Diplomat officials. The following table describes the exempt circumstances and lists the appropriate GST Exemption Code to be used in ACBPs' system.

Description
The following descriptions are provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 101 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use of a diplomatic mission in Australia, for the personal use of a person who is the head of such a mission or a member of the diplomatic staff, or goods for the personal use of a household family member of the head of the diplomatic mission or of the diplomatic staff

4101*

ITEM 102 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the personal use of a member of the administrative and technical staff and the household family members of the staff of a diplomatic mission in Australia and are imported when the staff member first takes up duty at the diplomatic mission, in Australia, of that country

4102*

NOTE: Items marked with an asterisk (*) do not need to use the exemption code if the appropriate Reference Number (i.e. tariff item) listed with the Schedule 4 item is used. (The exemption code is required where a Schedule 3 tariff item is used).

GST Exemptions provided by the International Organisations (Privileges and Immunities) Act 1967

The International Organisations (Privileges and Immunities) Act 1967 provides an exemption for certain goods imported by officials of foreign international organisations. The following table describes the exempt circumstances and lists the appropriate GST Exemption Code to be used in ACBPs' system.

Description
The following description is provided as a guide only. Refer to the relevant legislation for a full description.

Exemption Code
GSTE=

ITEM 106 in the Supplementary Provisions of the Customs Tariff Act
Goods, for the official use of an organisation which is an international organisation to which the International Organisations (Privileges and Immunities) Act 1967 applies, or for the personal use of a person appointed to high office of such an organisation, or for the personal use of a household family member of that official, or goods that consist of the furniture or effects of the official if imported at the time when the official takes up office in Australia (NB exemption only applies to eligible international organisations)

4106

Other GST Exemptions:

Description
The following description is provided as a guide only.

Exemption Code
GSTE=

Water

IWA

Other (not specified above) OTHR
GST Transition Act Section 13
This provision applies to goods acquired prior to 1 July 2000 that would have been subject to the sales tax regime at the time of their acquisition.
TRAN

 

Frequestly asked questions

Are sea freight containers imported for consumption in Australia exempt from GST?

No, there is no exemption in the GST Act for the importation of these containers.

Sea-freight containers imported temporarily may be covered by the temporary importation provisions of GST Act Division 171. There is more information on the Importers page under the Temporary Imports heading.

Do passengers have to pay GST on goods imported in excess of their passenger concession?

Goods covered by the passenger concession (Item 15 Schedule 4 Customs Tariff Act) are non-taxable importations and do not attract GST. Where goods exceed the passenger concession, GST and duty will be applied on the entire importation within that group of items. such, do attract GST.

What health goods are exempt from GST on importation?

In general, health goods imported by a business entity are taxable importations (although certain medical aids and appliances are always exempt, see above). Certain drugs and medicinal preparations imported by the person who will consume those goods may be, however, exempt in certain circumstances (see above).

Do medical service providers have to pay GST on importations of their medical supplies?

Yes, unless it is an importation of a medical aid or appliance. The importation of a medical aid or appliance (to which section 38-45 and Schedule 3 to the GST Act apply) is a non-taxable importation.

In relation to other importations, the importer would pay GST on the taxable importation and would then be entitled to an input tax credit (provided they are registered for GST).

If the medical service provider later supplies these goods to a patient in the course of supplying a GST-free medical service and the supply is made at the premises of the medical service provider, the whole supply (service and goods) is GST-free to the patient. [Section 38-7(3)]

How can I get more information?

Click here for further information.

http://www.customs.gov.au/site/page5350.asp modified: 17 May, 2013 11:28 AM