GST-Free Supplies
This checklist shows the types of supply that are GST-free, subject to conditions in some cases. Note also that some supplies are outside the GST system altogether.
- Cars for disabled people
- Charities:
- Donated second-hand goods
- Non-commercial activities
- Raffles and bingo
- Child Care
- Education
- Exports
- Exported insurance
- Food
- Funerals contracted pre 1st December 1999
- Health and medical
- Health Insurance
- International mail
- Post 30 June 2000 supplies under certain transitional contracts
- Precious metals, supplies to dealers
- Professional and trade courses
- Real estate transactions:
- Farm sales
- Farm subdivisions
- Government land grants
- Religious services
- Sale of business:
- Sale of farm
- Sale of going concern
- Second-hand goods
- Travel and Tourism
- International travel
- Inwards duty free shops
- Travel agent's fees on exempt travel, overseas accommodation, etc
- Travel insurance on exempt travel
- Water, sewerage and drainage
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