打了3趟电话给ATO，都没弄清楚的GST问题！ 3个人3种答案，请教各位税务高手指教！

Laura12345

原帖由 乘物以游心 于 2012-7-13 16:08 发表


仔细看了一下GST ACT 1999的9-25。

总起是在 9-5：

9‑5  Taxable supplies
You make a taxable supply if:
                     (a)  you make the supply for *consideration; and
                     (b)  t ...

你基本不是把货物进口的那一方，所以不符合 GST 法定意下的 "taxable supply connected with Australia"，所以你无权收取 GST。你的角色跟一个采购中介无异。

"Supplies of goods to Australia
             (3)  A supply of goods that involves the goods being brought to Australia is connected with Australia if thesupplier either:
                     (a)  imports the goods into Australia; or
                     (b)  installs or assembles the goods in Australia."

a_bomb150

给力！

原帖由 乘物以游心 于 2012-7-13 17:23 发表


不出佣金发票的，直接走正常买卖流程。 Supplier的信息对于客户是完全透明的，完全没有问题。

我在前面提过，Business is far more than buying and selling。 客户要通过我买，我自然有充足的存在价值。

(paopaobing(32))

pellet_tt

路过 学习一下

password

颓废的败家子

NZ物品到澳洲          你们公司  交GST
澳洲物品到中国       澳洲要给你们公司退GST
Price+GST-GST=Price

给中国报价的时候是不需要报GST的 而且中国方面也不需要承担GST 因为根本不用交

即使交GST出口商品澳洲政府也会退给你的

乘物以游心

原帖由 jeff_lawsons 于 2012-7-14 10:04 发表
不需要Charge GST， s9-25(1)
Supplies of goods wholly within Australia
             (1)  A supply of goods is connected withAustralia if the goods are delivered, or made available, in Australia ...

给大家更新一下：

目前最明确的答案应该就是Jeff给出来的 GSTR 2000/31， Para49了。
http://law.ato.gov.au/atolaw/view.htm?docid=GST/GSTR200031/NAT/ATO/00001

49. Where the recipient imports the goods into Australia, the supply of goods is not connected with Australia under subsection 9-25(1) because the goods are not delivered, or made available, in Australia to the recipient of the supply.

谢谢Jeff同学热心回复。

乘物以游心

按照Jeff同学的启发，和另外一个朋友给的链接，我去查了一下现有的Private Ruling，发现有好几个几乎一样的情况。

请问，我还需要另外申请自己的Private Ruling吗？ 还是照搬别人的Private Ruling就行了。

乘物以游心

Authorisation Number: 19935

SUBJECT:
GST and goods supplied wholly outside Australia

QUESTION AT ISSUE:
Is goods and services tax (GST) payable on a supply of goods delivered from an offshore source to a destination outside Australia?

FACTS:
You are a GST registered supplier. You usually import goods from your warehouse situated overseas to be delivered to your clients in Australia. When delivered to clients in Australia, the goods are subject to GST.

In this particular instance, a client has requested that the goods be delivered directly (without entering Australia) from the overseas warehouse to a destination outside Australia.

DECISION:
No, GST is not payable on a supply of goods delivered from an offshore source to a destination outside Australia.

REASONS FOR DECISION:

Under the GST legislation, an entity is only liable for GST on its taxable supplies. Section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) provides that:

You make a taxable supply if:
    (a) you make the supply for *consideration; and
    (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and
    (c) the supply is *connected with Australia; and
    (d) you are *registered, or *required to be registered for GST.

However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.
Terms marked with an asterisk * are those defined under section 195-1 of the GST Act.

In your case, the supply, in this particular instance, meets paragraphs 9-5(a), 9-5(b) and 9-5(d) of the GST Act as follows:
(a) you receive consideration for the goods; and
(b) the supply is made in the course or furtherance of your enterprise; and
(d) you are registered for GST.

Therefore, to qualify as a taxable supply, it remains to be determined whether paragraph 9-5(c) of the GST Act also is satisfied, that is, whether the supply is connected with Australia.

The term 'supplies connected with Australia' is defined at section 9-25 of the GST Act. In particular, a supply involving goods is connected with Australia if:
    1. the goods are delivered, or made available, in Australia to the recipient of the supply; or
    2. the supply involves the goods being removed from Australia; or
    3. the supply involves the goods being brought to Australia and the supplier either:
        (a) imports the goods into Australia; or
        (b) installs or assembles the goods in Australia.
A supply of goods which involves the goods being picked up and delivered wholly outside Australia does not meet any of the above conditions. It follows that such a supply fails to satisfy paragraph 9-5(c) of the GST Act and is, therefore, not connected with Australia.

In your case, the supply of goods, delivered from the overseas warehouse to a destination outside Australia, is made wholly outside Australia. The supply is, therefore, not a taxable supply as it is not connected with Australia. Consequently, no GST is payable on this supply. In this instance, the issue of who is the exporter is not relevant as the goods are not delivered from Australia.

乘物以游心

Authorisation Number: 30573

SUBJECT:
GST and supplies of marketing services to non-residents outside Australia

QUESTION AT ISSUE:
Is your supply of marketing services to non-residents outside Australia GST-free?

FACTS:
    · You are registered for goods and services tax (GST) and are carrying on an enterprise of establishing a client base for non-resident exporters.
    · You arrange supplies between two other parties by introducing the non-resident exporters to Australian importers. You then issue an invoice to the overseas exporters and are paid a commission from the overseas exporters for your marketing services.
    · From the time of introduction, you have no contact with the goods and are not involved in sales negotiations. All transactions are between Australian importers and non-resident exporters.
    · All sales to the Australian importers are invoiced directly by the non-resident exporters and payments go directly to the non-resident exporters.
    · All import duties, customs duties and any GST will be paid by the Australian importers.

DECISION:
Yes, your supply of marketing services to non-residents outside Australia is GST-free.

REASONS FOR DECISION:

A supply of goods or services is a taxable supply if it satisfies all the requirements of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Section 9-5 of the GST Act states that you make a taxable supply if you make the supply for consideration, the supply is made in the course or furtherance of an enterprise that you carry on and it is connected with Australia and you are registered, or required to be registered.

However, the supply is not a taxable supply to the extent that it is GST-free or input taxed.

Thus, a supply that is GST-free is not a taxable supply pursuant to section 9-5 of the GST Act.

Item 2 in the table in subsection 38-190(1) of the GST Act (item 2) states that the supply of a service to an offshore recipient is GST free under the following circumstances:

    A supply that is made to a *non-resident who is not in Australia when the thing supplied is done, and:
    (a) 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
    (b) the *non-resident acquires the thing in *carrying on the non-resident's *enterprise, but is not *registered or *required to be registered.
Asterisk terms are defined in the dictionary, starting at section 195-1 of the GST Act.

In this case, you supply marketing services to non-resident entities that are not in Australia when the marketing services are supplied. The supply of your marketing services is not a supply of work physically performed on goods in Australia nor a supply directly connected with real property situated in Australia. Therefore, the requirements of item 2 are satisfied when you supply marketing services to non-resident entities.

Item 2 is limited by subsection 38-190(3) of the GST Act which provides that a supply covered by item 2 is not GST-free if:
    (a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non-resident; and
    (b) the supply is provided, or the agreement requires it to be provided, to another entity in Australia.
In this case, there is no agreement between you and the non-resident recipients to provide marketing services to another entity within Australia. Therefore, the supply of your marketing services is not excluded by subsection 38-190(3) of the GST Act from being GST-free.

Your supplies of marketing services satisfy the requirements in item 2 and are not excluded from being GST-free by subsection 38-190(3) of the GST Act. Therefore, you are making GST-free supplies of marketing services under item 2 when you supply your marketing services to non-resident recipients.

[ 本帖最后由 乘物以游心 于 2012-7-17 22:54 编辑 ]

乘物以游心

Authorisation Number: 26332

SUBJECT:
GST and goods and services supplied offshore to non-residents

QUESTIONS AT ISSUE:
(i) Are the consultancy services that are performed overseas and supplied by an Australian company to an overseas company GST-free under the A New Tax System (Goods and Services Tax) 1999 Act (GST Act)?
(ii) Are the goods, which are purchased overseas by the Australian company and are then sold to companies and individuals overseas, GST-free under the GST Act?

FACTS:
· You are an Australian company and you are registered for the goods and services tax (GST).
· You provide consultancy services to an overseas company. Your directors went overseas to provide the consultancy services that consist of the provision of advice on management to the overseas company.
· While your directors are overseas they purchase goods from an overseas company for you which you then resell to companies and individuals overseas. The goods are never brought back into Australia.

DECISION:

(i) Yes, the consultancy services that are performed overseas and supplied by the Australian company to the overseas company are GST-free under item 2(a) in the table in subsection 38-190(1) of the GST Act.

(ii) The goods, that are purchased overseas by the Australian company and are then sold to companies and individuals overseas, are not taxable supplies under section 9-5 of the GST Act as these supplies are not connected with Australia. Therefore, the GST-free provisions need not be considered for these supplies.

REASONS FOR DECISION:

(i) Are the consultancy services that are performed overseas and supplied by the Australian company to the overseas company GST-free under the GST Act?

GST is a tax that applies to the supply of goods and services in Australia and on goods imported into Australia. When a supply of goods or services is a taxable supply or taxable importation under the GST Act, tax will be payable by the supplier or the importer.

The requirements for taxable supplies are stated in section 9-5 of the GST Act as:

You make a taxable supply if:
            (a) you make the supply for *consideration; and
            (b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and
            (c) the supply is *connected with Australia; and
            (d) you are *registered or *required to be registered.

        However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.'
    (* denotes a defined term in the GST Act)

When you provide consultancy services this supply satisfies paragraphs (a) to (d) of section 9-5 of the GST Act because:
    (a) you receive consideration for your services; and
    (b) the supply is made in the course of your enterprise; and
    (c) the supply is connected with Australia because you make the consulting services through your enterprise in Australia; and
    (d) you are registered for GST.

However a supply is not a taxable supply to the extent that it is GST-free or input taxed.

Section 38-190 of the GST Act defines certain supplies other than supplies of goods or real property for consumption outside Australia as GST-free.

Of relevance to consultancy services is item 2 in the table in subsection 38-190(1) of the GST Act (Item 2). Item 2 provides that a supply is GST-free provided that it is made to a non-resident who is not in Australia when the thing is supplied and
(a) that 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
(b) the non-resident acquires the thing in carrying on the non-resident's enterprise, but is not registered nor required to be registered.
Item 2 requires that the recipient is not in Australia when the supply is done. Paragraph 68 of Goods and Services Tax Ruling GSTR 2000/31 'connected with Australia' clarifies when a company is considered to be in Australia for the purposes of Item 2. Paragraph 68 states:

    For the purposes of items 2 and 3 in subsection 38-190(1) of the GST Act, the precondition that the recipient is not in Australia at the relevant time requires that neither the recipient nor a representative acting on behalf of the recipient if the recipient is a company, is in Australia in relation to the supply.

When you provide consultancy services to the overseas company outside Australia, this supply is GST-free under item 2(a) in the table in subsection 38-190(1) of the GST Act because:
    · the supply is made to a non-resident who is not in Australia at the time of the supply; and
    · the supply is not a supply of work physically performed on goods situated in Australia when the thing supplied is done; and
    · the supply is not directly connected with real property in Australia when the thing supplied is done.

However the scope of Item 2 is limited by subsection 38-190(3) of the GST Act. Subsection 38-190(3) of the GST Act provides that a supply covered under Item 2 is not GST-free if:
(a) it is a supply under an agreement entered into, whether directly or indirectly, with a *non-resident; and
(b) the supply is provided, or the agreement requires it to be provided, to another entity in Australia.

In this case, subsection 38-190(3) of the GST Act does not apply because you do not provide your services to another entity in Australia. You provide your services solely to the overseas company outside Australia.

(ii) Are the goods, which are purchased overseas by the Australian company and are then sold to companies and individuals overseas, GST-free under the GST Act?

The supplies of goods by the Australian company in this case are made outside Australia and the goods are not imported into Australia. Therefore, there is no taxable importation made in this situation.

As stated above, a supply is a taxable supply if it satisfies all the requirements of section 9-5 of the GST Act. An entity makes a taxable supply if:
(a) the entity makes a supply for consideration; and
(b) the supply is made in the course or furtherance of an enterprise that the entity carries on; and
(c) the supply is connected with Australia; and
(d) the entity is registered or required to be registered.

Section 9-5 further states a supply is not a taxable supply to the extent that it is GST-free or input taxed.

You are registered for GST, are carrying on an enterprise and are receiving consideration for the sale of the goods overseas. Accordingly paragraphs (a), (b) and (d) of section 9-5 of the GST Act are satisfied.

The sales of goods are considered to be a supply of goods under the GST Act. Section

9-25 of the GST Act provides when supplies are connected with Australia. Subsections 9-25(1), 9-25(2) and 9-25(3) of the GST Act state that a supply of goods is connected with Australia if:
    · the goods are delivered, or made available in Australia to the recipient of the supply; or
    · the supply of goods involves the goods being removed from Australia; or
    · the supply of goods involves the goods being brought to Australia if the supplier either imports the goods into Australia or installs or assembles the goods in Australia.

In this case, the goods are purchased and sold overseas. The sales of the goods overseas are not connected with Australia because the goods are not in Australia at any time. Paragraph (c) of section 9-5 of the GST Act is therefore not satisfied.

Accordingly the sales of goods that are supplied by the Australian company to companies and individuals outside Australia are not taxable supplies under the GST Act as paragraphs (a) to (d) of section 9-5 of the GST Act are not all satisfied. As the supply is not a taxable supply, the GST-free provisions need not be considered. GST is not included in the price of the sales of the goods to the overseas companies and individuals.

password

原帖由 乘物以游心 于 2012-7-17 16:42 发表
之前大家还提到拿佣金的方式，只要佣金支付人是海外公司，也是不需要GST的。

Authorisation Number: 30573

SUBJECT:
GST and supplies of marketing services to non-residents outside Australia

QUESTION AT ISSUE: ...

  发哥，你这条答案值一万刀，以后大家把买价拉平到卖价，直接上中国吃回扣，连 GST 都不用交

[ 本帖最后由 password 于 2012-7-17 18:37 编辑 ]

kevin

这事应该问customs broker最合适，这是很普遍的现象，我每周都处理上百个这种的case。
要理解什么是FOB，free on board, 你公司作为supplier,就是负责货物上船，FOB 价格里不能包含上船以后的各种charge.所以你是不能向你客户（importer)加gst charge. 一般大客户象coles wws喜欢这样的合同。
要想加gst给你客户 也可以，那就要把合同trading term改成DDP,delivered duty paid，这样你公司作为supplier，同时也是importer.你要负责清关交duty交gst给海关。一般小客户喜欢这种的合同，省事。

要出处的话，那就反复读下面这段。

GST ACT S13-5  What are taxable importations?

(1) You make a taxable importation if:

(a) goods are imported; and

(b) you enter the goods for home consumption (within the meaning of the Customs Act 1901).

悠悠远香

学习中~~

乘物以游心

关于Private Ruling，你只可以拿来参考，是没有直接的法律效力的。

A private ruling only applies to the entity named in the ruling and to the particular scheme or circumstance set out in that ruling.

如果要Private Ruling，就要自己去申请一个了。

本着不怕折腾的精神，准备去申请个Private Ruling看看。

(paopaobing(32))

[ 本帖最后由 乘物以游心 于 2012-7-19 13:42 编辑 ]

yuxuanlin

发哥，做生意做到这么专研的份上，佩服

乘物以游心

原帖由 yuxuanlin 于 2012-7-19 16:50 发表
发哥，做生意做到这么专研的份上，佩服

说实话，都是被逼的，自己慢慢学。

回头有用工法律相关的问题，还要请教的。

(paopaobing(32))

sourgeorge

真是……

liushui0729

自然也就给海关支付了该批货物的GST，
请问，我给该客户的报价里，需要含GST吗？
I do not think 客户pay GST to custom, only some duty.

4eyesnb

这批货海关既然收了GST，就不要再交了

qzard

no.2

不应该有GST

zjler

海关已charge你的进项gst,in other words, you already paid the gst. in the mean time, you need to charge ur client gst.  u r supposed to collect the gst from  ur client except the goods r gst exempt. you have to charge the gst on the client coz goods r sold n aust. and not gst exempt.
when u do the BAS return, it is like the following:

200 gst collected from the client
less: 150 gst paid based on customs valuation of the goods to customs who did on behalf of ato
---------------------
50 net gst u need to pay ato


if you r not charging the client gst which is illegal, it sounds that ato needs to give 150 back to u because u forget to charge ur client which never gona happen.

0 gst collected from the client
less: 150 gst paid based on customs valuation of the goods to customs who did on behalf of ato
------------------------------
-150 u need to pay a negative amout, it simply means ato needs to pay u back? no way!

zjler

看错题了，原来buyer paid 了 gst,你就不能再charge gst, double taxing is illegal. 如你charge 人gst 并上交到ato, 人家也交过gst to customs who collected on behalf of ato, 你的客户就要为同一个货pay gst twice. I don't read details much. but tax on tax or double taxing is illegal. 就算ato上法院想再要一份gst 它也不可能会win the case.

zjler

liushui0729 发表于 2012-12-6 15:35
自然也就给海关支付了该批货物的GST，
请问，我给该客户的报价里，需要含GST吗？
I do not think 客户pay ...

yes, they definitely have. I have been paying this all the time except for gst exempt goods.

乘物以游心

zjler 发表于 2013-4-17 21:59
看错题了，原来buyer paid 了 gst,你就不能再charge gst, double taxing is illegal. 如你charge 人gst 并 ...

呵呵，这个老贴被翻出来了。

问题已经解决了，最后自己申请了Private Ruling，已经批下来了。

还是这样最稳妥。

zjler

kevin 发表于 2012-7-17 21:54
这事应该问customs broker最合适，这是很普遍的现象，我每周都处理上百个这种的case。
要理解什么是FOB，fr ...

good answer

zjler

乘物以游心 发表于 2013-4-17 22:06
呵呵，这个老贴被翻出来了。

问题已经解决了，最后自己申请了Private Ruling，已经批下来了。

发哥，真心佩服你做事这么用心，学习。

盐水鸭

简单， 象征性的收点佣金， 不交GST不就好了， 再把销售合同做的清楚些。

future2521

学习了。好帖子。

lilyting

乘物以游心 发表于 2012-7-13 14:06
非常感谢！ 关于GST Law里的Export定义，能给一点出处吗？
这将决定我们以后怎么操作，现在ATO的人，一个 ...

我想请教楼主后来是怎样操作的.我也碰到跟楼主类似的情况,我公司注册在澳洲,货由中国厂家FOB来澳洲同时发票给我然后我按我的报价再开票给客人,货物直接客人清关运他们仓库. 那么我的发票到底要不要含GST啊？财务说要，客人说因为清关时已经付了，所以我不应该再charge他们ＧＳＴ．我都被弄晕了．

tas

请问为什么kogan不交GST？