Mining and Energy Industry Partnership - issues register

Entities not registered or required to be registered

In accordance with paragraph 38-185(3)(a) of the GST Act, the supplier must supply the goods to an entity that is not registered or required to be registered. It is generally accepted by Industry that the supplier should be able to ascertain that an entity (customer) is not registered at the time of supply (by searching the Australian Business Register for the appropriate ABN). However, Industry believe that from a practical point of view, it would be difficult for the supplier to ascertain at the time of supply whether a customer who is not registered may be required to be registered.

A supplier will be treated as having met this test, if at the time of supply, the supplier has reasonable grounds for believing that the customer is not required to be registered. It may be appropriate for the Australian supplier to obtain some notification to the effect that the non-resident is not registered and also that they do not make supplies connected with Australia.

A statement or knowledge to the effect that the non-resident does not make supplies connected with Australia will generally be sufficient for the Australian supplier to be satisfied that the non-resident is not required to be registered.

Sections within Chapter 2. Export of goods

• Export requirements
• Entities not registered or required to be registered
• Meaning of section 113 of the Customs Act 1901
• Suitable documentary evidence of export
• When does an export take place?
• Diversions of exported goods