Disclaimer
This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1012710201384

Ruling

Subject: GST and supply of services to a non-resident entity

Question

Is goods and services tax (GST) payable on your supply of services to a non-resident entity?

Answer

No.

Under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (item 2), a supply that is made to a non-resident who is not in Australia when the thing supplied is done is GST-free if:

Based on the information provided, your supply of services to the non-resident entity is GST-free as it is covered by item 2. Therefore, GST is not payable on your supply of these services to the non-resident entity.

Relevant facts and circumstances

You are registered for GST.

You provide services to a non-resident entity. All your services are done in Australia.

The non-resident entity does not have a presence in Australia. It does not have a permanent establishment, or an agent, in Australia through which it carries on its business. You deal directly with the non-resident entity overseas in relation to your supply of services.

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 section 9-5,

A New Tax System (Goods and Services Tax) Act 1999 section 38-190 and

A New Tax System (Goods and Services Tax) Act 1999 section 38-355.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).