[942] GST: motor vehicle repairs and offshore warranties.

Australasian Business Intelligence, June, 2005

Jun 14, 2005 (Weekly Tax Bulletin - ABIX via COMTEX)

The Australian Taxation Office (ATO) has released Draft GST Determination GSTD 2005/D2 on goods and services tax and offshore warranty chargeback arrangements. The ATO states that a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement is not a taxable supply of goods and, therefore, is not subject to the goods and services tax.

Publication Date: 3 June 2005

AUSTRALIAN TAXATION OFFICE 

By Ian Murray-Jones

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