We are a consulting business providing professional advice for construction projects. We have a client that is in America, and we would like to understand if GST is applicable to our services to our American client. The consultancy service we will be providing is to provide professional advice in relation to a construction project in Sydney. The client does not have an office in Sydney will not be in Sydney at the time of our services. Our consultancy services in the form of professional advice shall be consumed by the client whilst in America. Could you please advise if GST is application to our services in this instance. Please let us know if you require any further information to assist with your response. This is an urgent project for the client, and we seek your advice to allow our engagement to be formalise. Thank you for your help.
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2 replies
Hi @Thuan
Sounds like you've done your research 😊.
Yes, generally when a supply of service is to an entity outside of Australia and the use of the service is outside of Australia the supply of the service is GST-free.
The information is on our website under Exports and GST the Tax ruling GSTR 2002/6 is also available on the same page.
If you're seeking further clarification of the GST application and how this should be interpreted based your circumstance, you’ll need to reach out to our Tailored technical assistance area, we’re not able to interpret legislation from our community page.
All replies
Hi @Thuan
Sounds like you've done your research 😊.
Yes, generally when a supply of service is to an entity outside of Australia and the use of the service is outside of Australia the supply of the service is GST-free.
The information is on our website under Exports and GST the Tax ruling GSTR 2002/6 is also available on the same page.
If you're seeking further clarification of the GST application and how this should be interpreted based your circumstance, you’ll need to reach out to our Tailored technical assistance area, we’re not able to interpret legislation from our community page.
Thank you for your reply. Does the fact that the services is related to a construction project in Australia have any bearing on the matter. I was reading somewhere that services which are connected with 'real property' in Australia is not GST exempt, even if it meets all the other test for GST exemption. Please let me know what you think. Thank you for your help.
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