- Goods and Services Tax Ruling GSTR 2025/1 addresses supplies made to non-residents but provided to another entity in Australia.
- The ruling includes sections on the date of effect, related rulings, and legislative context.
- It discusses the policy behind subsection 38-190(3) and provides a detailed ruling on its application.
- Key topics include agreements with non-residents, the meaning of non-resident, and the supply provided to another entity in Australia.
- The ruling explains how to determine if a supply is provided to another entity and the implications for different types of entities.
- It covers the preservation of GST-free status for certain supplies and the meaning of terms like ‘input taxed supply’ and ‘Australian-based business recipient.’
- The document includes guidance on apportionment and the application of subsection 38-190(3) to complex arrangements.
- Flow charts and examples are provided to illustrate the application of the ruling.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
