Private ruling: GST and the supply of offshore support activities
Published: May 2015

Ruling: Q1: Does T make a taxable supply where an employee of T located outside Australia attends a meeting outside Australia at which a representative of T's client is not present? | A1: Yes, T makes a taxable supply where an employee of T located outside Australia attends a meeting outside Australia at which a representative of T's client is not present. | Q2: Does T make a GST-free supply where an employee of T located outside Australia attends a meeting outside Australia at which a representative of T's client is present? | A2: Yes, T makes a GST-free supply where an employee of T located outside Australia attends a meeting outside Australia at which a representative of T's client is present.




Subject: GST and the supply of offshore support activities: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided.