Is GST applicable to services done in overseas but billed in Australia to another Australian entity?

Question

 · Accepted Answer

AriATO · Answer

Company A- Oz needs to charge GST to Company B- Oz for taxable sales. Even though the services are performed overseas, the actual sale is made through a business carried on here in Australia which establishes the connection here. Company A- Oz will report these transactions on their BAS and pay GST to us. If Company B-Oz is also registered for GST then they may be able to claim GST credits for GST they have paid. See sales connected with Australia (https://www.ato.gov.au/business/gst/when-to-charge-gst-(and-when-not-to)/taxable-sales/#SalesConnectedWithAus) under the heading things other than goods and property and claiming GST credits (https://www.ato.gov.au/business/gst/claiming-gst-credits/).

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