Home       What's New?       Corporate       Business       Published Information       Ministers       Related Websites

Exposure Draft - GST-free Export of Boats


Tuesday, 1 February 2011

Content ID:



The Assistant Treasurer has released exposure draft legislation and exposure draft explanatory material to make changes to the GST legislation to allow supplies of new Australian-made recreational boats to be GST-free if exported from Australia within 12 months of supply, provided that certain conditions are met, with effect from 1 July 2011. The change was announced as part of the 2010-11 Budget.

Making a submission

Interested parties are invited to comment on the exposure draft material. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Friday, 18 February 2011

Address written submissions to:
The General Manager
Indirect Tax Division
The Treasury
Langton Crescent

Email: GSTboatexports@treasury.gov.au

For enquiries, please call Ms Laurene Edsor on (02) 6263 4351.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  21.91kb
Explanatory Material  42.18kb
Consultation Summary  32.80kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  5,984.04kb
Explanatory Material  240.41kb
Consultation Summary  854.31kb

Related Items:

Consultation Paper - GST free supply of boats used for recreational purposes when exported within 12 months of supply - 20/10/2010
The abstract for this content item contains formatting that cannot be displayed in this list. Please follow the hyperlink to the item for more detail.
Submissions: Exposure Draft - GST-free Export of Boats - 21/10/2011

Treasury has received four submissions in response to its consultation on the draft legislation and draft explanatory material. All of these submissions were public. The submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

Treasury Portfolio Ministers - Link to website MoreSuper  - Link to website Carbon Price Modelling - Link to Website Clean Energy Future  - Link to website Review of compensation arrangements for consumers of financial services - Consultation Paper  - Link to website