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xiaoyuewanli 发表于 2015-6-19 16:29 
我国内有人要医疗器械，不过是德国生产的。这边代理，我等于代购给他。如果注册GST和公司，可以claim这个 ...
If the Equipments are going to be shipped directly from Germany to other countries (e.g China), then this transaction should not be subject to GST in Australia as it would not be a supply of goods connected with Australia.
A supply of goods can only be a taxable supply for Australian GST purposes if it is 'connected with Australia'. Under section 9-25 GST Act a supply of goods will only be connected with Australia if either:
- The goods are delivered or made available in Australia;
- The goods are removed from Australia; or
- The goods are brought to Australia.
Therefore this transaction should be a GST-free sale if the equipments are to be directly shipped from Germany to China.
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handy woman厨房装修日（有更新使用三年后宜家的厨房照片）正式开贴，欢迎关注，欢迎讨论 上过程图片 半成品厨 (2013-6-24) 不是随便的虫虫 
楼主:gomissing
发表于 2015-6-19 16:59
