Private ruling: GST - supply of marketing and promotional services to non-resident
Date of advice: 20 October 2025
Published: 8 December 2025
Ruling period: 1 August 20XX to 31 July 20XX
Date scheme commenced: 1 August 20XX

Ruling: Q1: Is your supply of marketing and promotional services to X GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes The supply is GST-free because: • you are making a supply to a non-resident who is not in Australia; and • the thing you are supplying (the marketing services) is not goods or real property; and • your supply is not a supply of work physically performed on goods situated in Australia and is not directly connected with real property located in Australia; and • your agreement with the non-resident does not require to provide your services to third parties who are in Australia; and • the exclusions from GST-free treatment as set out in subsections 38-190(2) and 38-190(2A) of the GST Act do not apply

Relevant facts and circumstances: You are registered for GST. You are based in Australia. You provide marketing and promotional services, including marketing strategy, digital marketing, content development, advertising, and analytics. Your staff perform these services in Australia only. Your sole client is X, a non-resident entity based solely in an overseas country. Your services are performed to assist X in acquiring and servicing its overseas clients. Your agreement with the non-resident does not require you to provide the services to third parties who are in Australia. X pays you a recurring service fee.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-190