- The Australian Taxation Office released GST Ruling No. GSTR 2025/1 on July 23, 2025.
- The ruling clarifies GST exemptions for certain supplies to nonresident entities.
- Supplies other than goods or real property are GST-exempt if made under an agreement with a nonresident.
- The exemption does not apply to options or acquisition rights for real property in Australia.
- The exemption does not apply to input-taxed supplies within Australia.
- For mixed supplies to both nonresident and resident entities, only the portion to the nonresident is exempt.
- The ruling applies to supplies made before and after the issue date if conditions are met.
Source: globalvatcompliance.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.
