Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST consequences when selling goods or services to overseas residents. Providing supporting information will reduce the time we take to process your request.
If you want to apply for a private ruling about overseas sales, you need to:
- complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
- provide the supporting information listed below.
If you want to lodge an objection about overseas sales, you need to:
- complete and submit the relevant objection form (for taxpayers or tax professionals)
- provide the supporting information listed below.
Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.
See also:
- Exports and GST
- GST cross-border transactions between businesses
- GSTR 2002/6 Goods and services tax: export of goods
Supporting information
The information we require for a private ruling or objection about selling goods or services overseas includes:
- a description of what you sold
- a copy of the contract about the agreement between you and the overseas entity
- details of your enterprise, including
- whether you carry on a business through an agent
- a description of where you operate from in Australia and for what periods of time
- if you are exporting goods, whether
- they are supplied to an associate
- they are exported within 60 days from when you received payment or issued an invoice
- they are being paid for by instalments
- they are an aircraft or ship
- they are to be consumed on international flights or voyages
- they are used to repair, renovate, modify or treat imported goods
- they are supplied to a traveller, and exported as accompanied baggage
- you re-imported the same goods back into Australia
- if you are selling a service or rights:
- where the service is provided – in Australia or overseas
- whether the sale is performed on goods or connected with real property in Australia or overseas
- whether the sale is made to a non-resident who is not in Australia when the thing supplied is done
- the type of entity of the recipient
- whether the recipient has a presence or agent in Australia
- whether the recipient is buying the thing in carrying on an enterprise
- whether the recipient is registered or required to be registered for GST
- whether the use or enjoyment of the thing supplied occur outside Australia
- if the sale is in relation to rights, whether the rights are for use outside Australia
- whether the sale of a right or option is to acquire something the sale of which would be connected with Australia and which would not be GST-free
- whether there is an agreement providing the supply to be made to an entity in Australia
- whether the sale is made under an agreement with an Australian resident
- whether the agreement requires it to be provided to an entity outside Australia.
Note: For GST, luxury car tax and wine equalisation tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it's referring to the ‘indirect tax zone’ as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.
Application forms
Complete and submit the relevant private ruling application form with your supporting documentation or information:
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals