10.5. Is the customer service provided by a foreign bank at its representative office in Australia subject to GST?

Non-interpretative – straight application of the law

This will depend on the facts of the case.

The customer service provided by a representative office of a foreign bank will be subject to GST if the requirements of section 9-5 of the GST Act are satisfied.

Section 9-5 provides that you make a taxable supply if:

  • you make the supply for consideration
  • the supply is made in the course or furtherance of an enterprise that you carry on
  • the supply is connected with the indirect tax zone
  • you are registered or required to be registered.

However, the supply is not a taxable supply to the extent that it is GST-free or input taxed.

    Last modified: 24 Jun 2015QC 16359