GST Free Sales AND Purchases OF NEW Recreational Boats
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/international-transactions/gst-free-sales-and-purchases-of-new-recreational-boats
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.