We are a Swiss corporation selling packaging materials (degassing valves for roasted coffee) in Australia. We have not got a registered company in Australia. So far we have only made direct export from Switzerland. Now we will start supplying pallets into a warehouse hosted with a business partner in the Melbourne area. We will store our products there and invoice them diretcly to our final customers whenever they place orders with us. Thus a local consignment stock. We understand that there will be 10% GST added on top when we import. We estimate our potential sales revenue to a few $100,000 maximum. We have 2 questions:
- will it be legal if we absorb the GST (as we do with the import duties) and invoice Australian customers from Switzerland for deliveries out of the local warehouse? This would be without mentioning GST on the invoice, we assume (please confirm if correctly understood).
- is there an easy way for a Swiss corporation to somehow recuperate the GST without registering an Australian subsidiary, but just registering for GST. If not, what would it take to register a company/subsidiary in Australia?