Scenario:
A GST-registered business provides Google ads management services to a foreign entity (ie. US) that is not registered for GST in Australia. This service comprises the management of multiple ad accounts each operating for a different client brand for a bespoke target market to generate online sales of physical goods in each respective market.
While the GST export criteria of this service would be met where the target market is not Australia, would GST be applicable for the scope of the service where the target market is Australia, since the foreign entity would realise the benefit (sales/revenues) from Australian residents? And as a consequence, the service fee should be broken out by ad account (ie. target market) servicing to apply GST only to the fee scope relevant to the Australian market?
Thanks
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