Goods and Services Tax Ruling
GSTR 2004/7A4 - Addendum
Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999:
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- when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'?
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- when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2004/7 to reflect changes relating to the advice on individual residency in Taxation Ruling TR 2023/1 Income tax: residency tests for individuals and to make minor style changes.
GSTR 2004/7 is amended as follows:
Omit the heading within the table; substitute table caption 'Table 1: Supplies of things, other than goods or real property, for consumption outside Australia'.
(a) Omit both headings before Flowchart 1, insert table caption 'Flowchart 1 - Supply made to a non-resident individual (table item 2 and paragraph (b) of table item 4)'.
(b) Omit both headings before Flowchart 2, insert table caption 'Flowchart 2 - Supply made to an individual including a non-resident individual (table item 3)'.
(c) Omit both headings before Flowchart 3, insert table caption 'Flowchart 3 - Supply made to a non-resident company (table item 2 and paragraph (b) of table item 4)'.
(d) Omit both headings before Flowchart 4, insert table caption 'Flowchart 4 - Supply made to a company including a non-resident company (table item 3)'.
(e) Omit both headings before Flowchart 5, insert table caption 'Flowchart 5 - Supply made to a non-resident partnership (other than a non-resident corporate limited partnership) (table item 2 and paragraph (b) of table item 4)'.
(f) Omit both headings before Flowchart 6, insert table caption 'Flowchart 6 - Supply made to a partnership (other than a corporate limited partnership) including a non-resident partnership' (table item 3)'.
(g) Omit both headings before Flowchart 7, insert table caption 'Flowchart 7 - Supply made to a non-resident trust (table item 2 and paragraph (b) of table item 4)'.
(h) Omit both headings before Flowchart 8, insert table caption 'Flowchart 8 - Supply made to a trust including a non-resident trust (table item 3)'.
(a) Before the table, insert table caption 'Table 2: Explanation of section and paragraph references'.
(b) In the second table heading cell, insert 'Description'.
(a) Omit heading and the wording before the flowchart, insert table caption 'Flowchart 9 - How items 2 and 3 and paragraph (b) of item 4 apply to different non-resident entities'.
(b) After the table caption, insert 'Note: This flowchart is a general guide only and should be used in conjunction with the relevant paragraphs of this Ruling.'.
Before the table, insert table caption 'Table 3: Paragraph references for when a supply is made to a non-resident or other recipient'.
Omit 'TR 98/17 Income tax: residency status of individuals entering Australia'; substitute 'TR 2023/1 Income tax: residency tests for individuals'.
Before the table, insert table caption 'Table 4: Paragraph references for the meaning of 'not in Australia', 'outside Australia' and 'when the thing supplied is done''.
Before the table, insert table caption 'Table 5: Paragraph references for when particular entity types are in Australia in relation to the supply'.
Before the table, insert table caption 'Table 6: Example 28 - list of charges for the first 3 months of the supply'.
Before the table, insert table caption 'Table 7: Example 29 - list of payments received'.
Before the table, insert table caption 'Table 8: Paragraph references to further examples to explain the concepts discussed in the Ruling'.
(a) After the entry 'Application of items 2 and 3 and paragraph (b) of item 4', omit:
| Flowchart 1 - Supply made to a non resident individual | 89 |
| Item 2 and paragraph (b) of item 4 | 89 |
| Flowchart 2 - Supply made to an individual including a non-resident individual | 89 |
| Item 3 | 89 |
| Flowchart 3 - Supply made to a non-resident company | 89 |
| Item 2 and paragraph (b) of item 4 | 89 |
| Flowchart 4 - Supply made to a company including a non resident company | 89 |
| Item 3 | 89 |
| Flowchart 5 - Supply made to a non-resident partnership (other than a non-resident corporate limited partnership) | 89 |
| Item 2 and paragraph (b) of item 4 | 89 |
| Flowchart 6 - Supply made to a partnership (other than a corporate limited partnership) including a non-resident partnership | 89 |
| Item 3 | 89 |
| Flowchart 7 - Supply made to a non-resident trust | 89 |
| Item 2 and paragraph (b) of item 4 | 89 |
| Flowchart 8 - Supply made to a trust including a non-resident trust | 89 |
| Item 3 | 89 |
(b) After the entry 'How the various requirements of items 2 and 3 and paragraph (b) of item 4 are discussed in this Ruling', omit:
| Items 2 and 3, and paragraph (b) of item 4 | 108 |
This Addendum takes effect on and from 14 June 2023.
Commissioner of Taxation
14 June 2023
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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References
ATO references:
NO 1-B97Z35Q