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Edited version of private advice
Authorisation Number: 1052087141017
Date of advice: 14 February 2023
Ruling
Subject: GST - supply of recruitment services to a non-resident
A private ruling was issued on 14/02/2023 on the issue of whether the supply of recruitment services by an Australian entity to a non-resident, wholly overseas based entity is subject to GST. The supply is provided under a set of agreements between parties.
It was decided that the supply of the recruitment services was not subject to GST as:
- services are something other than goods or real property; and
- the recipient of the supply is a non-resident who is not in Australia; and
- the supplies are not supplies of work physically performed on goods situated in Australia when the work is done, nor supplies directly connected with real property situated in Australia; and
- the exclusions in subsections 38-190(2) and 38-190(2A) and 38-190(3) of the GST Act do not apply to this case.
This ruling applies for the following period:
14/02/2023 to 13/02/2027