Australian GST Ruling GSTR 2025/1: Exemption for Nonresident Entity Supplies, Conditions Apply

• The Australian Taxation Office issued GST Ruling No. GSTR 2025/1 on July 23
• The ruling addresses GST exemption for supplies to nonresident entities
• Specified supplies are exempt if made under an agreement with a nonresident entity
• The exemption does not apply to supplies involving options or acquisition rights for property in Australia or subject to input tax in Australia
• Income from such supplies is partially exempt if the supply is split between a nonresident and a resident entity
• The ruling applies to supplies made before and after the issue date, with conditions

Source: news.bloombergtax.com

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.

---

---