Wednesday, 16th January 2019
3:14:pm in Sydney

The Australian Taxation Office has released a determination regarding the GST implications of repair services provided under a warranty given by a non-resident manufacturer

Wednesday, 19 April 2006

GST Determination GSTD 2006/2 gives the Commissioner's views as to the operation of relevant provisions of the A New Tax System (Goods and Services Tax) Act 1999 and in particular the interaction between subsection 38-190(1) and subsection 38-190(3). An example of a situation to which these provisions may apply is where there is a warranty from a non-resident manufacturer to an Australian customer and pursuant to that warranty repair services are provided to the Australian customer. The Commissioner's view is that such repair services will probably be subject to GST. The full text of GSTD 2006/2 can be found at the following link:

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