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Edited version of your private ruling

Authorisation Number: 1012427036719

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Ruling

Subject: GST and supplies to non-resident companies

In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided

Question

Based on the information provided to the Australian Taxation Office, what is the goods and services tax (GST) status of the supplies that you make to the non-resident companies that are not in Australia in relation to the supply and are neither registered nor required to be registered for GST (non-resident customers)?

Advice

After considering all the information you gave to us, we consider that you are making two distinct supplies to your non-resident customers which are:

Your supply of real property in Australia is a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Your supply of services is GST-free under paragraph 38-190(2)(b) of the GST Act to the extent it is not negated by subsection 38-190(3) of the GST Act.

Where the services satisfy paragraph (a) of item 2 in the table in subsection 38-190(1) of the GST Act, your supply will be GST-free under that paragraph. Further the supply will also be GST-free under Item 3 in the table in subsection 38-190(1) of the GST Act.

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