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In very broad terms, any services which are consumed by an entity in Australia should be subject to GST (even if the contract is with a foreign entity) while services consumed outside Australia are likely to be GST-free.
The services provided by you to the foreign entity should be GST-free if they fall within one of the categories in the table in section 38-190. The items that are most likely to be relevant in this situation are items 2 and 3 which are discussed in turn below.
a) Item 2
Under item 2 a supply will be GST-free if made to a non-resident who is not in Australia when the thing supplied is done and either:
- The supply is neither a supply of work physically performed on goods situated in Australia when the work is done nor a supply directly connected with real property situated in Australia; or
- The non-resident acquires the thing in carrying on the non-resident's enterprise, but is not registered or required to be registered for GST.
However, a supply will not be GST-free under this item if there is an agreement with a non-resident which requires the client to provide the services to another entity in Australia (eg, Australian subsidiary).
b) Item 3
Under item 3 a supply will be GST-free if it is made to a recipient who is not in Australia at the time and the use and enjoyment of the supply is outside Australia. This condition can also be met if the supply is made under an agreement entered into with an Australian resident and the agreement requires the supply to be provided to another entity outside Australia. Under this item the key issue is determining the recipient of the supply (ie, which entity is the consumer of the supply) and where the supply is used or enjoyed.
It should be noted that the GST-free status may be negated under subsection 38-190(2A) if the acquisition of the services by the non-resident relates (directly or indirectly, or wholly or partly) to the making of a supply of real property situated in Australia that would be input taxed under Subdivision 40-B (lease, hire or licence of residential premises) or Subdivision 40-C (sale or long-term lease of residential premises).
You may also find useful the private ruling below:
http://www.ato.gov.au/rba/conten ... t/1011266235193.htm
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关西的鳞爪 － 2014年4月大阪有马京都旅记 - 【全文完】 顶楼有电梯 - 258楼推荐かね井荞麦面 288 锦市场 (2014-4-21) 胡须康 
喀纳斯风光 (2013-12-18) flyingdog12321 
发表于 2014-10-4 01:17
