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Edited version of your written advice
Authorisation Number: 1012694022185
Ruling
Subject: GST and supply of membership
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided
Questions
1. Are the membership subscriptions made by the Australian entity to overseas members GST-free under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
2. Where Australian members elect to have their membership subscriptions paid through an overseas office, are the membership subscriptions made by the Australian entity to the Australian members GST-free under the GST Act?
Advice
1. Yes, the membership subscriptions made by the Australian entity to overseas members are GST-free under item 4 in the table in subsection 38-190(1) of the GST Act.
2. Where Australian members elect to have their membership subscriptions paid through an overseas office, the membership subscriptions made the Australian entity to the Australian members are not GST-free under the GST Act. The supply is a taxable supply under section 9-5 of the GST Act.