Published on 04 Sep 2001
| Took place at All Seasons Premier Menzies Hotel, Sydney
This seminar looks at the interaction between the connected with Australia and GST-free rules, with an emphasis on the international trade in services.
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.