Beginning 01 January 2016 the TFES Ministerial Directions were changed to include a Transhipment component.
What does this mean?
Goods that are shipped to the mainland of Australia and then transhipped (exported) to another country outside of Australia may be eligible to claim for the transhipment of those goods under the TFES.
However, there are some rules
These goods must be carried on a separate voyage (whether on the same vessel or a different vessel) to a point beyond Australia within 6 months of the date of shipment; or
carried by aircraft to a point beyond Australia within 6 months of the date of shipment; or
handled in a manner determined in writing by the TFES for the purposes of the Ministerial Directions.
This now applies to airfreight when transhipped
In October 2021 the TFES Ministerial Directions were again changed to include eligible imported goods, which are shipped to Tasmania via a mainland port and where there is no Australian equivalent good.
Again, there are some rules.
This category applies to businesses engaged in manufacturing or mining in Tasmania.
To be eligible businesses need to:
ship raw materials and equipment from the Australian mainland to Tasmania
use the raw materials and equipment in their own manufacturing or mining processes.
were shipped from a mainland Australian port to Tasmania within 6 months of the date of import to Australia
have no Australian equivalent.