Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

This Ruling is about the operation of subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), which negates the GST-free status of certain supplies covered by item 2 in the table in subsection 38-190(1) of that Act.

It is being withdrawn because it will be replaced by Goods and Services Tax Ruling GSTR 2025/1 Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia, which will issue on 23 July 2025.

GSTR 2025/1 contains substantially the same content as GSTR 2005/6 but has been updated to: • reflect the law following the amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (in particular, the introduction of paragraph 38-190(3)(c) of the GST Act) • modernise and simplify the Ruling by deleting duplicated content in the Explanation section and Examples.