background image
12.4.1. Transport

The place of supply is dependent on the length of time which the vehicles are hired out for.  Long term hires come under the general rule, and refer to the hire of more than 90 days for boats and ships or more than 30 days for other vehicles.  For short term hires, the place of supply is where the vehicle is physically handed over to the customer.

The special rules only apply to the transport itself; the services of a driver, pilot, operator or crew come under the general rule.