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AndrewMB(Newbie)Newbie
20 Mar 2023

The ATO website notes that there are some GST-free products and services (https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/GST-free-sales/) and this includes "A supply of a service is usually GST-free if the recipient of the service is outside Australia"

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2,955 views
2 replies

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DanielleATO(Community Support)Community Support
21 Mar 2023

Hi @AndrewMB,


This depends on how you are providing the services to your overseas clients. Here are some instances where it would be considered GST free.


You could refer to 'effective use of enjoyment outside Australia'.

Services supplied to either an Australian resident or a non-resident are GST-free if the:

  • recipient is not in Australia when the services are provided
  • the effective use or enjoyment of the supply takes place outside Australia, and
  • the services do not involve work physically performed on goods, or real property, in Australia.

If the supplies are provided over the internet and they are less than $1000; you should obtain:

  • a declaration from the purchaser about their residential status, physical location and use of the supply (each of these must not be in Australia), and
  • the full address of the recipient.

If you find that the supplies provided over the internet are more than $1000. You would need to write into us to help you work it out.


There is some more information about GST free sales you may find helpful.

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AndrewMB(Newbie)Newbie
20 Mar 2023

For clarification.... the question here is "Do I charge GST on services (education, training, coaching) to clients that consume them overseas?"

Most helpful reply

DanielleATO(Community Support)Community Support
21 Mar 2023

Hi @AndrewMB,


This depends on how you are providing the services to your overseas clients. Here are some instances where it would be considered GST free.


You could refer to 'effective use of enjoyment outside Australia'.

Services supplied to either an Australian resident or a non-resident are GST-free if the:

  • recipient is not in Australia when the services are provided
  • the effective use or enjoyment of the supply takes place outside Australia, and
  • the services do not involve work physically performed on goods, or real property, in Australia.

If the supplies are provided over the internet and they are less than $1000; you should obtain:

  • a declaration from the purchaser about their residential status, physical location and use of the supply (each of these must not be in Australia), and
  • the full address of the recipient.

If you find that the supplies provided over the internet are more than $1000. You would need to write into us to help you work it out.


There is some more information about GST free sales you may find helpful.

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Do I charge GST on services (education, training, coaching) provided to overseas clients? | ATO Community