GST & Exports

As GST is primarily a tax on consumption in Australia, it is not intended to apply to things that are not consumed in Australia, such as exports. Most exports are therefore GST-free providing certain conditions are met.

The following table provides a summary of the GST treatment of income received by ANU for Exports. GST-free supplies are denoted by a "No" in the "Charge GST on income" column, Taxable supplies are denoted by a "Yes" in this column. 

 

Export of Goods Examples of type of supply Charge GST on income
Goods exported from Australia within 60 days of:
ANU receiving payment OR
ANU issuing an invoice
(whichever comes first)
Equipment,
Materials,
Publications (including subscriptions to publications)

No

Goods exported from Australia more than 60 days after:
ANU receiving payment OR
ANU issuing an invoice
(whichever comes first)
Equipment,
Materials,
Publications (including subscriptions to publications)

Yes

Goods paid for by installments - exported from Australia within 60 days of:
ANU receiving final installment OR
ANU issuing invoice for final installment
(whichever comes first)
Equipment
Materials

No

Goods paid for by installments - exported from Australia more than 60 days after:
ANU receiving final installment OR
ANU issuing invoice for final installment
(whichever comes first)
Equipment
Materials

Yes

Overseas purchaser buys goods from ANU, takes delivery in Australia and later exports the goods. Special conditions satisfied Equipment,
Materials,
Publications (including subscriptions to publications)

No

Overseas purchaser buys goods from ANU, takes delivery in Australia and later exports the goods. Special conditions not satisfied. Equipment,
Materials,
Publications (including subscriptions to publications)

Yes

Lease of Goods for use outside Australia Lease of machinery/ equipment

No

Export of Services and Things other than Goods or Real Property Examples of type of supply Charge GST on income
Supply made by the University that is directly connected with goods or real property outside Australia; Repair/modification of equipment
Overseas accommodation

No

Supply
made by the University to a non-resident who is not in Australia at the time the thing is done. AND
supply is not a supply of work physically performed on goods in Australia AND
supply is not directly connected with land/buildings in Australia.
OR
the non-resident acquires the thing in carrying on its business and does not have an ABN.
Conference held overseas (international delegates only)
Research and development services,
Market research services
Advertising and consultancy services.

No

Supply
made by the University to a recipient who is not in Australia at the time the thing is done.
AND
the recipient uses/consumes the service/thing etc outside Australia.
AND
supply is not a supply of work physically performed on goods in Australia
AND
supply is not directly connected with land/buildings in Australia.
Research and development,
Market research, 
Advertising and consultancy services.
Conference held overseas (domestic delegates)
Sample Analysis

No

Supply of rights where:
rights are for use outside Australia
recipient is not in Australia when thing supplied is done.
Supply of rights/licence to use intellectual property

No

Export of Services and Things other than Goods or Real Property Examples of type of supply Charge GST on income
Supply made by the University that is directly connected with goods or real property outside Australia; Repair/modification of equipment Overseas accommodation

No

Supply made by the University to a non-resident who is not in Australia at the time the thing is done. AND supply is not a supply of work physically performed on goods in Australia AND supply is not directly connected with land/buildings in Australia. OR the non-resident acquires the thing in carrying on its business and does not have an ABN. Conference held overseas (international delegates only) Research and development services, Market research services Advertising and consultancy services.

No

Supply made by the University to a recipient who is not in Australia at the time the thing is done. AND the recipient uses/consumes the service/thing etc outside Australia. AND supply is not a supply of work physically performed on goods in Australia AND supply is not directly connected with land/buildings in Australia. Research and development, Market research,  Advertising and consultancy services. Conference held overseas (domestic delegates) See Sample Analysis

No

Supply of rights where: rights are for use outside Australia recipient is not in Australia when thing supplied is done. Supply of rights/licence to use intellectual property

No

 

*This is general advice only, if there is any uncertainly in relation to the GST treatment please contact Finance and Business Services for specific advice with respect to the scenario in question.