Exports
Exports of goods and services from Australia are generally GST-free.
Exports of goods
Exported goods are GST-free if they are exported from Australia either before, or within, 60 days of the first of the following two events:
- the supplier receives any payment for the goods
- the supplier issues an invoice for the goods.
In the case of goods paid for by instalments, the payment or invoice must be for the final instalment.
The supplier can apply to us to extend the 60-day period.
Example: GST-free export of goods
Vino, an Australian wine merchant, supplies wine to Epicure in France. Vino exports the consignment of wine from Australia 20 days after giving Epicure an invoice for the supply. The supply is GST-free because Vino (the supplier) exports the wine from Australia within 60 days of giving Epicure an invoice for the supply.
Other exports
Other exports generally include supplies of things other than goods or real property for consumption outside Australia, such as services, various rights, recreational boats, financial supplies and other professional services.
There are specific rules that determine whether such a supply is GST-free.
Broadly, a supply of a service is GST-free if the recipient of the service is outside Australia and the use of the service is outside Australia.
Example: Service used outside Australia
Tom, an Australian freelance writer, is engaged by an English company to write a chapter of a book that will be published in England. He writes the chapter in Australia and sends it to the publisher. His service has been exported for use outside Australia so he does not include GST in his invoice to the publisher.
Example: Service in Australia
A school in Australia provides tuition to overseas students in Australia. However, it bills the overseas parents of the students directly. As the supply is being made to students in Australia the supply is not GST-free.
Sections within GST-free sales
Last Modified: Monday, 3 December 2012