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  • How does GST apply to exports?

    Do you export goods or services from Australia as part of your business? While many exported goods are GST-free, there are some circumstances in which GST could be charged.

    Exports of goods from Australia are generally GST-free if they are exported from Australia 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.

    Exports, such as services, various rights, financial supplies and other professional services can have specific rules to determine when they are GST-free or if they are excluded from being treated as GST-free.

    Keep a close eye on your status as an exporter. A change of international commercial (Inco) delivery terms could mean you’re no longer being considered as an exporter and GST may become payable on the supply.

    After reviewing your international cross border transactions you may discover mistakes in your reported GST amounts. If this occurs we encourage you to make a voluntary disclosure.

    See also:

    Last modified: 15 Jul 2019QC 59660