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GST and international transactions

Published on 04 Sep 2001 | Took place at All Seasons Premier Menzies Hotel, Sydney , NSW

This seminar looks at the interaction between the connected with Australia and GST-free rules, with an emphasis on the international trade in services.

Individual sessions

GST and international transactions

Author(s):  Rebecca MILLAR The aim of this paper is to examine how the Australian approach impacts on supplies between residents and non-residents. These issues are relevant to almost any entity having dealings with non-residents, and particularly to multi-national groups with subsidiaries in Australia, companies involved in global services contracts, and many non-residents who would not ordinarily think of themselves as being required to consider Australian GST.

Materials from this session: