• Decision

    The following common telecommunication services made by non resident telecommunications carriers to resident carriers or to non residents of Australia are not taxable supplies as they are not 'connected with Australia' under the general rules in 9-25 nor under the specific telecommunications rules in 85-5.

    Non taxable telecommunication supplies

    1. An overseas carrier supplies and charges a resident Telco for use of the overseas carrier's network to terminate an IDD call from Australia
    2. An overseas carrier supplies and charges a customer overseas for an IDD call originating overseas and terminating with a person in Australia
    3. An overseas carrier supplies and charges a customer overseas for a reverse charge IDD call, at the request of an Australian originator
    4. An overseas carrier supplies and charges a resident Telco for use of the overseas carrier's network to deliver an IDD call reverse charged at the request of an overseas originator
    5. Where an overseas visitor roaming in Australia makes a call to a person overseas

      An overseas carrier supplies and charges a resident Telco for use of the overseas carrier's network to terminate an inbound roaming call in the overseas network.
    6. Where a customer of a resident telco makes a call to an overseas visitor who receives the call while roaming in Australia

      An overseas carrier supplies and charges the resident Telco for use of the overseas carrier's network to terminate the first leg of inbound roaming call
    7. Where a person overseas makes a call to an overseas visitor roaming in Australia

      An overseas carrier supplies and charges their overseas customer for making the international call
    8. Where a customer of a resident telco who is roaming overseas makes a call to another person overseas

      An overseas carrier supplies and charges the resident telco for use of the overseas carrier's network to initiate the outbound roaming call
    9. Where a customer of a resident telco who is roaming overseas makes a call to a person in Australia

      An overseas carrier supplies and charges the resident telco for use of the overseas carrier's network to initiate the outbound roaming call
    10. Where a customer of a resident telco who is roaming overseas makes a call to another resident telco customer roaming overseas

      An overseas carrier supplies and charges the resident telco for use of the overseas carrier's network to terminate the call in the overseas network
    11. Where an overseas person makes a call to a customer of a resident telco who is roaming overseas -

      (i) an overseas carrier supplies and charges their overseas customer for making the international call

      (ii) an overseas carrier supplies and charges the resident telco for use of the overseas carrier's network to terminate the second leg of the outbound roaming call.
    12. Where an overseas person makes a call, directed through Australia, to a person in another country

      (i) the telecommunication carrier in the country where the call is received supplies and charges a resident telco for use of the overseas carrier's network to deliver the call

      (ii) the telecommunication carrier in the country where the call originates supplies and charges their customer for making an international call.
      Last modified: 12 Apr 2013QC 16376