Administered by: Australian Taxation Office (ATO)
Generally, you must pay Goods and Services Tax (GST) to the Australian Taxation Office (ATO) for taxable sales of goods and services you make as part of your business. However, the goods and services you export from Australia may be GST-free if certain requirements are satisfied.
If you are registered for GST, you can claim back the GST you pay in the price of purchases you use in your business, including your export-related business. The GST you claim back is called an input tax credit, or GST credit.
However, there are purchases for which you cannot claim an input tax credit, for example, purchases made to make input taxed supplies or purchases that you cannot claim as an income tax deduction.
Under the Customs Tariff Act 1995, goods that you import for repair, alteration or industrial processing and then export are also non-taxable for GST.
For more information please refer to the ATO website.
Useful pages for exporters on the ATO website:
Other pages relating to GST:
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