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Edited version of your written advice
Authorisation Number: 1051176847696
Date of advice: 18 January 2017
Ruling
Subject: GST and supply to a non-resident
Question 1
What is the GST status of the supply made by the Australian company to the overseas company?
Advice
The supply made by the Australian company to the overseas company is a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)
Question 2
Can the Australian company use the advised proposed criteria to determine whether or not GST should apply to their supply to future customers?
Advice
The supply is a supply of goods for GST purposes. The GST status of a supply of goods is dependent on the location of the goods when the supply is made. The proposed criteria are therefore not relevant to determine the GST status of this supply.