Private ruling: GST and supplies to non-resident companies
Published: February 2013

Ruling: Q1: Based on the information provided to the Australian Taxation Office, what is the goods and services tax (GST) status of the supplies that you make to the non-resident companies that are not in Australia in relation to the supply and are neither registered nor required to be registered for GST (non-resident customers)? Advice After considering all the information you gave to us, we consider that you are making two distinct supplies to your non-resident customers which are: · supply of real property in Australia; and · supply of services. Your supply of real property in Australia is a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). Your supply of services is GST-free under paragraph 38-190(2)(b) of the GST Act to the extent it is not negated by subsection 38-190(3) of the GST Act. Where the services satisfy paragraph (a) of item 2 in the table in subsection 38-190(1) of the GST Act, your supply will be GST-free under that paragraph. Further the supply will also be GST-free under Item 3 in the table in subsection 38-190(1) of the GST Act.




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