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So your 公司提供维修服务 in 澳大利亚
and your client 在澳大利亚
But your client 海外branch need 维修服务 and you people will 去他们的海外branch作维修. Is that correct?
If so in your situation, it seems that it falls within the following GST provision. Therefore it is probably GST free.
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.190-Supplies of things, other than goods or real property, for consumption outside Australia
(1) The third column of this table sets out supplies that are GST‑free (except to the extent that they are supplies of goods or * real property):
5 Export of services used to repair etc. imported goods
a supply that is constituted by the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia.
I attached the links for your reference:
http://www.austlii.edu.au/au/leg ... 999402/s38.190.html |
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【美食接龙】第2棒 ~ 彩椒鱿鱼丝 - 接棒食材 - 鱿鱼 - E&E（福美丽）请接棒啦~ (2009-5-27) tinanakoo 
发表于 2011-3-22 22:05
