I have signed a 1 year consulting contract with a US based food manufacturer. My role is to assist them with the licensee based here in Sydney, I will also manage a marketing budget provided by the US but to be spent in Australia. Am I required to charge and pay GST?
Hey @htdon2
This will depend on a few things. First and foremost, whether you are register for GST or required to be registered for GST. Where a work is not physically performed on goods or real property and the service is provided is provided to a non-resident, it will be GST free if the non-resident is not in Australia when the work is done & the effective use/enjoyment of the service takes place outside of Australia.
Based on the information you have provided it sounds like the effective use of the service is in Australia, meaning that the service would attract GST.
Hey @htdon2
This will depend on a few things. First and foremost, whether you are register for GST or required to be registered for GST. Where a work is not physically performed on goods or real property and the service is provided is provided to a non-resident, it will be GST free if the non-resident is not in Australia when the work is done & the effective use/enjoyment of the service takes place outside of Australia.
Based on the information you have provided it sounds like the effective use of the service is in Australia, meaning that the service would attract GST.
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