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MKJan(I'm new)I'm new
29 Sept 2021

An American supplier of ours provided an invoice with ABN, but no GST. In their last invoice dated March 21, GST was charged as the supplier was (and still is) GST registered. The supplier quoted since October 1, 2016, changes in the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016, stating that certain business-to-business transactions made from non-resident businesses are removed from the Australia GST system and the supplier advised that their transactions are not subject to Aust GST. I researched but could not find anything on this. My questions are: 1. Are the Act changes correct? 2. Should we pay the invoice without GST?

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CaroATO(Community Support)Community Support
30 Sept 2021

Hi @MKjan, A non-resident will need to charge GST if the goods are connected with Australia. The act changed to include the goods are connected with Australia when: - form 1 July 2018, supplies of low value imported goods to a consumer in Australia - delivered or made available in Australia to the purchaser removed from Australia - bought to Australia - provided the seller either imported the goods or installed or assembles the goods in Australia You can find out more about taxable sales and GST free sales on our website.

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Most helpful reply

CaroATO(Community Support)Community Support
30 Sept 2021

Hi @MKjan, A non-resident will need to charge GST if the goods are connected with Australia. The act changed to include the goods are connected with Australia when: - form 1 July 2018, supplies of low value imported goods to a consumer in Australia - delivered or made available in Australia to the purchaser removed from Australia - bought to Australia - provided the seller either imported the goods or installed or assembles the goods in Australia You can find out more about taxable sales and GST free sales on our website.

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Non-resident businesses charging GST | ATO Community