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07 Feb 2019 Does your client export goods or services?

Exported goods are GST-free if you export them from Australia within 60 days of: 

  • receiving any payment for the goods;
  • issuing an invoice for the goods before receiving any payment. 

Make sure you keep a close eye on your client’s status as an exporter. A change to their International Commercial (Inco) delivery terms could lead to them no longer being considered an exporter, meaning GST will become payable on their supply. 

More information can be found here.


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