In this article, the author examines the Australian GST Act, GST Ruling No. 2006/2 of April 2006 and the recent decision of the Administrative Appeals Tribunal in the Reliance Carpet Company case and, by way of comparison, also discusses the Opinion of Advocate General Poiares Maduro in a case currently pending before the European Court of Justice (Société thermale d'Eugénie-les-Bains, C-277/05).