is not *registered or *required to be registered; and
(b) the goods are jigs, patterns, templates, dies, punches and similar machine tools to be used in Australia solely to manufacture goods that will be for export from Australia.
38-190 Supplies of things, other than goods or real property, for consumption outside Australia
(1) The third column of this table sets out supplies that are GST-free (except to the extent that they are supplies of goods or *real property):
Supplies of things, other than goods or real property, for consumption outside Australia
Item
Topic
These supplies are GST-free (except to the extent that they are supplies of goods or *real property)…
1
Supply connected with property outside Australia a supply that is directly connected with goods or real property situated outside Australia.
2
Supply to *non-resident outside Australia.
a supply that is made to a *non-resident who is not in Australia when the thing supplied is done, and:
(a) the supply is neither a supply of work physically performed on goods situated in Australia when the work is done nor a supply directly connected with *real property situated in Australia; or
(b) the *non-resident acquires the thing in *carrying on the non-resident’s *enterprise, but is not *registered or *required to be registered.
3
Supplies used or enjoyed outside Australia a supply:
(a) that is made to a *recipient who is not in Australia when the thing supplied is done; and
(b) the effective use or enjoyment of which takes place outside Australia;
other than a supply of work physically performed on goods situated in Australia when the thing supplied is done, or a supply directly connected with *real property situated in Australia.
4
Rights a supply that is made in relation to rights if:
(a) the rights are for use outside Australia; or
(b) the supply is to an entity that is not an *Australian resident and is outside Australia when the thing supplied is done.
5
Export of services used to repair etc. imported goods a supply that is constituted by the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia.
(2) However, a supply covered by any of items 1 to 5 in the table in subsection (1) is not GST-free if it is the supply of a right or option to acquire something the supply of which would be *connected with Australia and would not be *GST-free.
(2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not*GST-free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of *real property situated in Australia that would be, wholly or partly, *input taxed under Subdivision 40-B or 40-C.
Note: Subdivision 40-B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40-C deals with the sale of residential premises and the supply of residential premises by way of long-term lease.
(3) Without limiting subsection (2) or (2A), a supply covered by item 2 in that table is not GST-free if:
(a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non-resident; and
(b) the supply is provided, or the agreement requires it to be provided, to another entity in Australia.
(4) A supply is taken, for the purposes of item 3 in that table, to be a supply made to a *recipient who is not in Australia if:
(a) it is a supply under an agreement entered into, whether directly or indirectly, with an *Australian resident; and
(b) the supply is provided, or the agreement requires it to be provided, to another entity outside Australia.
(5) Subsection (4) does not apply to any of the following supplies:
(a) a transport of goods within Australia that is part of, or is connected with, the *international transport of the goods;
(b) a loading or handling of goods within Australia that is part of, or is connected with, the international transport of the goods;
(c) a service, done within Australia, in relation to the goods that facilitates the international transport of the goods;
Example: The services of a customs broker in processing the information necessary for the clearance of goods into home consumption.
(d) insuring transport covered by paragraph (a);
(e) arranging transport covered by paragraph (a), or insurance covered by paragraph (d).
Note: The supply might still be GST-free under item 5, 5A, 6 or 7 in the table in subsection 38-355(1).
Subdivision 38-F — Religious services
38-220 Religious services
A supply is GST-free if it is a supply of service that:
(a) is supplied by a religious institution; and
(b) is integral to the practice of that religion.
Subdivision 38-G — Activities of charitable institutions etc.
38-250 Nominal consideration etc.
(1) A supply is GST-free if:
(a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and
(b) the supply is for *consideration that:
(i) if the supply is a supply of accommodation — is less than 75 % of the *GST inclusive market value of the supply; or
(ii) if the supply is not a supply of accommodation — is less than 50 % of the GST inclusive market value of the supply.
(2) A supply is GST-free if:
(a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and
(b) the supply is for *consideration that:
(i) if the supply is a supply of accommodation — is less than 75 % of the cost to the supplier of providing the accommodation; or
(ii) if the supply is not a supply of accommodation — is less than 75 % of the consideration the supplier provided, or was liable to provide, for acquiring the thing supplied.
(3) Subsections (1) and (2) do not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.
Example: Subsections (1) and (2) do not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.
(4) Subsections (1) and (2) do not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless:
(a) the supplier is:
(i) a charitable institution or a trustee of a charitable fund; or
(ii) a *government school; or
(iii) a fund, authority or institution of a kind referred to in paragraph