when is an entity that is not an Australian resident outside Australia when the thing supplied is done?
The Draft Ruling clarifies when an entity is in Australia in relation to the supply for different entity types (ie, individuals – including an individual acting in the capacity of a trustee of a trust, companies – including a company acting in the capacity of trustee of a trust, partnerships and corporate limited partnerships). This is an important issue for suppliers who export services and other things (other than goods). If the recipient of a supply is in Australia in relation to the supply when the services are performed (or thing is done), that supply is not GST-free under items 2, 3 or paragraph (b) of item 4. The Ruling will provide exporters with greater certainty as to the operation of these items and promote consistency in treatment for parties involved in export transactions.
