Hello,
I am a non-resident individual located outside Australia and I intend to provide remote office/administrative services to a company based in Australia as an independent contractor.
I would like clarification on the following points:
- Do I need to register for an ABN?
- Do I need to charge or pay GST on the services provided remotely from outside Australia?
- Besides issuing an invoice, is there any additional documentation required for providing these services?
- Is a formal service agreement/contract required or recommended?
- Can I receive payments into a personal bank account opened in Australia?
- Are there any other taxes, withholding obligations, or reporting requirements applicable to my situation?
- Does providing remote services to an Australian company create any tax residency or permanent establishment implications?
- Is there any specific documentation I should keep to demonstrate my foreign tax residency status?
- Would the Australian company engaging my services have any additional tax, withholding, superannuation, payroll, or reporting obligations related to payments made to a foreign remote contractor?