Hello,
I am the sole owner / operator of a limited liability company registered in and based out of New Zealand. I am currently contracting my engineering design services (entirely digital based) to a registered LTD PTY company based in Australia that is registered for GST. I have been doing this for around 6 months and have not been charging them GST, based off the research I had conducted prior. I want to confirm that this was the correct approach and I am not required to register for GST in Australia and charge GST to the customer on my invoices. If it makes any difference, I will be earning more than A$75,000 in a one year period.
Based off the information I found in: Law Companion Ruling LCR 2016/1
https://www.ato.gov.au/law/view/document?DocID=COG/LCG20161/NAT/ATO/00001&PiT=99991231235958
Specifically points 17 and 24 suggest that I do not need to register or charge GST as I do not have an entity based in Australia (I live and work only in New Zealand and my office is in NZ)
17. Under section 9-27, an entity has a GST enterprise presence if the enterprise is carried on by one or more specified individuals that are in Australia.
24. The location of an entity's employees, officers or agents is an important consideration for section 9-27. A non-resident entity that locates its employees, officers or agents outside Australia does not have a GST enterprise presence. Therefore, any GST obligations of the non-resident for supplies of intangibles will generally be limited to supplies made to unregistered entities in Australia.
Is there anything I am missing?
Really appreciate the support in answering my question!
Thank you,
Blake
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