海外工程收入的GST

joelucie

情况是 我和一澳洲的生意伙伴各有ABN，我接到一个海外的活但以澳洲的生意伙伴的ABN，ACN签的合同。现在工程做完，客户钱已打入生意伙伴的账上，我再invoice生意伙伴。注意这个活没有GST。

问 我invoice给生意伙伴时 是否要加GST？觉得这不需要加GST，来这里让专家们确认下。谢谢

Momotaba

I am not an expert but according to GST basic knowledge it all depends on whether you have registered GST under your own ABN. If you do then you have to charge GST and you don't have any other choices. If you do not register GST then you cannot charge GST.

Here is a fact sheet Guide to GST on ATO website for you:

http://www.ato.gov.au/businesses ... m&page=2&H2

小日子

GST对海外适用吗？

Momotaba

原帖由 小日子 于 2012-1-17 08:51 发表
GST对海外适用吗？

That is a good question. My bad I have overlooked that aspect.

The key for this question will be whether your supply is connected with Australia.

If the answer is yes and you have registered GST then you have to charge GST I think. Again I could be wrong here.

Here is a gst ruling about supply connected with Australia to help you to self assess: http://law.ato.gov.au/atolaw/vie ... 00031/NAT/ATO/00001

If it is too complicated then I reckon apply for a private binding ruling to ATO and ask them to clarify that for you.

lee2267

no gst。。but conditions apply。

joelucie

Thanks guys,
I will note the project location and client address in the invoice, delete the GST to my biz partner.