• 11.1 What are the GST implications for the supply of an international inbound money transfer service to a customer overseas by an overseas money transfer service entity (via its agent overseas)?

    Non-interpretative – straight application of the law

    The supply of an international inbound money transfer service to a customer overseas by an overseas money transfer service entity represents the creation of a right by the overseas entity to a customer overseas. The supply is outside the scope of the Australian GST system as the supply of that right is created overseas and not in the indirect tax zone and hence not connected with the indirect tax zone.

      Last modified: 24 Jun 2015QC 16359