Private ruling: GST and supply of online job advertising board services to non-residents
Date of advice: 5 June 2018
Published: August 2018

Ruling: Q1: Is the supply of online job advertising board services by you to non-resident clients subject to goods and services tax (GST)? | A1: No, your supply of online job advertising board services to the non-residents is GST-free under item 2 (a) in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) (item 2) as ● Your online job advertising board services are not supplies of goods or real property; and ● the non-resident clients are non-residents who are ‘not in Australia’ when the online job advertising board services provided, and ● the supply of the online job advertising board services is not work physically performed on goods situated in Australia when the work is done nor supply that is directly connected with real property situated in Australia; and ● you do not provide your online job advertising board services to another entity in Australia and no other exclusions from GST-free treatment under item 2 apply.

Relevant facts and circumstances: You are an Australian entity which is registered for GST. You supply online job advertising board services through your website to customers in Australia and overseas. You only post job advertisement for client on your website. You do not provide any physical recruitment services. You provide online job advertising board services to the non-resident clients. The advertisement is for overseas based jobs. The non-resident clients are not registered for GST nor required to be registered for GST in Australia. The non-resident clients do not have any representatives in Australia. You do not have an agreement with the non-resident clients to provide your online job advertising board services to another entity in Australia.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 Section 38-190 | A New Tax System (Goods and Services Tax) Act 1999 Subsection 38-190(1) | A New Tax System (Goods and Services Tax) Act 1999 Subsection 38-190(3)