• Non-residents of Australia

    Common issues for non-residents of Australia include:

    ABN entitlement

    If you are not a resident of Australia, you may be entitled to an ABN if you are carrying on an enterprise in Australia or you make supplies connected with Australia. Importing a racing or breeding animal into Australia means you have made supplies connected with Australia.

    If you are carrying on an enterprise and you are not required to register for GST, you will still need to consider whether you should apply for an ABN. This is because of the no-ABN withholding rules that apply to business transactions.

    GST registration

    Generally, if you are a non-resident, you will be required to register for GST if you are carrying on an enterprise and you have a GST turnover of $75,000 or more in Australia. When calculating your GST turnover, you should only include supplies connected with Australia.

    Supplies connected with Australia include:

    • racing animals in Australia
    • training animals in Australia
    • riding or driving animals in Australia.

    Breeders who supply breeding services in Australia through an enterprise carried on in Australia are making taxable supplies.

    Find out more

    End of find out more

    Resident agents acting for non-residents

    If you are not a resident of Australia and an Australian resident agent makes supplies of goods and services on your behalf, the GST obligations and entitlements become the resident agent's rather than yours.

    It is important to understand the difference between an agent and someone who simply provides a service to you. An agent provides you with a service and has the authority to act on your behalf.

    Example: Resident agent acting for non-resident

    Mary is a non-resident owner/trainer who is carrying on an enterprise. Mary has an Australian agent, Bart, who sells Mary's horses for her in Australia when Mary is not in the country.

    If Mary is registered or required to be registered for GST, Bart is responsible for the GST related to the sales he makes in Australia on Mary's behalf. Bart is also entitled to the GST credits on expenses he incurs on Mary's behalf, such as agistment expenses.

    End of example

    Find out more

    GSTR 2000/37External Link Goods and Services Tax: agency relationships and the application of the law – refer to paragraphs 97 to 105

    End of find out more

    Non-resident jockeys or drivers

    If you are a non-resident jockey or driver, you may sometimes provide your services within Australia. This may mean you need to bring equipment into Australia (such as saddles, whips or caps) that you require to ride or drive a horse. If so, you should check with the ACBPS to see whether the items you bring into Australia are subject to GST or whether the ACBPS temporary import provisions apply to the import.

    Non-resident trainers

    If you are a non-resident trainer you may sometimes provide your training services in Australia. This may mean you need to bring equipment into Australia (such as bridles, blinkers, a sulky) that you require to conduct your training activities. If so, you should check with the ACBPS to see whether the items you bring in are subject to GST or whether the ACBPS temporary import provisions apply.

      Last modified: 24 May 2014QC 18093