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Kkkkk(Newbie)Newbie
17 Apr 2026

Our organisation help clients who are phycically based overseas with visa application to Australia. We charge them professional fees. Are these professional fees GST Free?

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1 replies
23 views
1 replies

All replies

JayATO(Community Support)Community Support
20 Apr 2026

Hi @Kkkkk,


Your professional fees for helping overseas clients with visa applications to Australia may be GST-free, but this depends on where the service is used or enjoyed and whether your client is in Australia when you make the supply.


A supply of services is GST-free if the service is used or enjoyed outside Australia, or if the supply is made to a non-resident who is not in Australia when the supply is made. However, if the service is provided in Australia, it's not GST-free, even if the recipient is not in Australia.

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Are professional fees received from overseas client GST free? | ATO Community