Reporting offshore to offshore supply of goods
When completing your activity statement, do not include supplies where goods are delivered from a place outside the indirect tax zone to another place outside the indirect tax zone. These supplies are outside the scope of the GST Act.
We collect and share data with a number of external sources including the Department of Immigration and Border Protection and compare this to the amounts reported on your activity statement and tax return. If you include offshore to offshore supplies of goods, it creates a discrepancy and may result in you being chosen for review.
We have released information to address any confusion surrounding the reporting of offshore to offshore supplies of goods in your activity statement.