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ittgx 发表于 2017-2-10 10:10 
注册了GST之后，如果没收GST也没有给客户提供Tax invoice, eBay 的交易也要给GST到ATO吗？ ...
Hi
After you register GST, you should pay 1/11th of your total sales to ATO.
But if your clients are overseas clients, your sales is export sales which is gst free. there is no gst to pay to ATO.
Ebay has all the transaction records, therefore issuing invoice should not be an issue.
For example,
If you sell to customers in Austrlia, you charge 110, 1/11th, that is $10 needs to be paid to ATO. your net sale is 110-10 = 100
if you sell to customers overseas, you do not pay any GST to ATO, and you don't record GST on tax invoice at all, your sale is net $110.
Details on Export Sale is as below:
Exports and GST
GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia (the indirect tax zone) and also on most imports of goods.
Exports of goods and services from Australia are generally GST-free. If you're registered for GST, this means:
•you don't include GST in the price of your exports
•you can still claim credits for the GST included in the price of purchases you use to make your exported goods and services.
Follow the links below to find out more about:
•Exports of goods
•Other exports
•Tourist refund scheme
•Registering for GST
Exports of goods
Exported goods are GST-free if they are exported from Australia within 60 days of the first of the following two events:
•the supplier receives any payment for the goods
•the supplier issues an invoice for the goods.
If the goods are paid for by instalments, the payment or invoice referred to is for the final instalment.
The supplier can apply to us to extend the 60-day period.
Special rules apply for new boats sold for private recreational use if the boat is exported from Australia within a specified 12-month period. Refer to GST-free sales of new recreational boats - suppliers.
Other exports
Other exports generally include sales of things other than goods or real property for consumption outside Australia, such as services, various rights, financial supplies and other professional services.
There are specific rules that determine whether such a sale is GST-free.
Broadly, a supply of a service is GST-free if the recipient of the service is outside Australia and the use of the service is outside Australia.
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