I’d like to ask about a practical issue with the Standard GST-only registration for non-resident entities.
According to the ATO website, the Standard GST-only registration may suit non-residents who:
“want to claim GST refunds for Australian GST that has been paid”
and
“do not make supplies connected with Australia.”
However, when submitting a BAS return, the refund can only be paid into an Australian bank account (Australian branch) or a registered tax/BAS agent’s trust account.
This creates a problem for overseas businesses like ours:
- We are non-resident and operate entirely outside Australia.
- We are registered for GST-only (standard) in order to claim refunds for GST paid in Australia.
- But we do not maintain a local presence or an Australian bank account, so it is unclear how we can receive the refund.
My question:
For non-resident entities registered under Standard GST-only, what options are available to receive GST refunds if they do not have an Australian bank account?
- Is it possible to receive refunds to an overseas bank account?
- Or can a representative (for example, an Australian accountant without a trust account) legally receive the refund on our behalf?
- If neither is possible, what practical alternative does ATO recommend for compliant refund processing?
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