GST Act s 38-355(1)

Goods and services tax: what is a 'destination outside the indirect tax zone' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

Compendium

GST and the supply of a security and safety assessment of goods to be transported overseas

GST and supply of goods and the transport of those goods into Australia

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 subsection 38-355(1)?