Global Transporters’ supply is GST-free as:
The Horsham address is the place of consignment for the purposes of the international transport of the frames; and
Global Transporters is the entity engaged by the vendor to arrange for the transport of the goods to Australia.
To the extent Ships International’s transport services are connected with Australia, its supply is entirely GST-free as it supplies the international transport of the goods and its services are made prior to the place of consignment. In these circumstances, Ships International: