This got me wondering:
An advert for a "Sailboat via 42" on Gumtree says the boat is in Noumea and has a link to another web page advertisement with more details. The page is in French, but to my rescue is the Google Translate. However, I think something got lost in translation. Here's a copy from down toward the bottom of the advert (I added the bolding and colour).
"Sailboat serviced and who sails as soon as the weather allows it
Last Careening July 2017
Sailboat sold with his dead body in Baie Orphanage (3 anchors to screw) near Port du sud revised on 06.02.19 by a professional."
I guess if you bought that boat and brought it back to Australia, you would have to pay the standard 10% GST on the boat to the ATO, but I am wondering if you would also have to pay GST for the dead body that goes with the sailboat or if it would be GST free.
I think I would prefer to buy a boat in Australia. So much simpler. Even so, always wise to check what comes with a 2nd hand boat and what doesn't.
troppo