Updated GST Rulings on International Supplies: ATO Issues GSTR 2025/1 and GSTR 2025/2

• The ATO issued new GST rulings for supplies outside Australia
• GSTR 2025/1 addresses supplies to non-residents provided to another entity in Australia
• GSTR 2025/2 addresses supplies where use or enjoyment occurs outside Australia
• These rulings replace GSTR 2005/6 and GSTR 2007/2 with similar content
• Updates reflect changes from the 2016 Tax and Superannuation Laws Amendment
• The rulings are modernized and simplified by removing duplicated content

Source: pwc.com.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.

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