Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?

This Ruling is about when effective use or enjoyment of a supply takes place outside Australia for the purposes of paragraph (b) of item 3 in the table of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999.

It is being withdrawn because it will be replaced by Goods and Services Tax Ruling GSTR 2025/2 Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia, which will issue on 23 July 2025.

GSTR 2025/2 contains substantially the same content as GSTR 2007/2 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 • modernise and simplify the Ruling by deleting duplicated content in the Explanation section and Examples.