Supporting document requirements for private rulings
For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.
This page lists the documents and information we usually need to process private rulings about the subject displayed.
GST-free supplies to overseas residents
- A description of what you supplied.
- If it is an export of goods, whether:
- it is paid for by instalments
- it is an aircraft or ship
- they are to be consumed on international flights or voyages, or
- they are used to repair, renovate, modify or treat imported goods.
- Is the supplier an individual?
- Provide a copy of the contract or agreement between you and the overseas entity.
- Where is the service provided - in Australia or overseas?
- Does the supplier make the supply through an enterprise the supplier carries on in Australia? If so, provide details.
If you are unsure whether you are carrying on an enterprise in Australia you should provide the following information:
Documents and information to send with your private ruling about GST free supplies to overseas residents.
- Do you carry on a business through an agent?
- Describe any places of business in Australia.
- Is the supply connected with goods or real property outside of Australia?
- Is the supply made to a non-resident who is not in Australia when the thing supplied is done?
- What type of entity is the recipient?
- Does the entity have a presence or agent in Australia?
- Is the supply performed on goods in Australia or connected with real property in Australia?
- Does the recipient buy the thing in carrying on an enterprise?
- Is the recipient registered or required to be registered for GST?
- Does the use or enjoyment of the thing supplied occur outside Australia?
- If the supply is in relation to rights, are the rights for use outside Australia?
- Is it the supply of a right or option to acquire something the supply of which would be connected with Australia and which would not be GST-free?
- Is there an agreement providing the supply to be made to an entity in Australia?
- Is the supply made under an agreement with an Australian resident?
- Does the agreement require it to be provided to an entity outside Australia?