Legislative developments – 2011- GST and the export of boats


  • On 27 June 2011 the Tax Laws Amendment (2011 Measures No.3) Act 2011 received royal assent.  Schedule 1 amended the GST Act to allow eligible boats to be GST-free if they are exported by the purchaser or supplier within 12 months and only use for recreational purposes.  The amendments extends the GST-free period from 60 days to 12 months.
  • The measure takes effect from 1 July 2011

Links to documents


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