Export tax rebate
In Australia, if you are registered for GST, the goods and services you export usually do not contain GST.
This means that GST will not be included in your export price. At the same time, you can still claim the credits for the goods and GST included in the purchase price for the production of export goods and services.
The specific content of the Australian export tax rebate policy is: if the goods imported into Australia are processed, processed, or become parts of other products in Australia and then exported to other countries, the tariffs on the imported goods can be refunded. If imported goods are exported without being used, the tariffs can also be refunded.
According to Australian law, GST exemption for exported goods must meet the following conditions :
The supplier receives any payment for the goods within 60 days after the goods are exported to Australia.
Within 60 days, the supplier issues an invoice for the goods.
If the goods are paid in installments, the payment or invoice refers to the last payment.
Suppliers can contact the Australian Taxation Office ATO to request an extension of the 60-day period.
You cannot apply for a tax refund in the following situations:
Exported goods will return to Australia in the future
Imported goods have been used in Australia, except for exhibition supplies, reprocessing and reassembly
When the imported goods are re-exported, their value is already less than 25% of the expected value by the customs.
Broadly speaking, if the recipient of the service is outside Australia and the service is used outside Australia, the service does not contain GST. (For more details, please call GPA professional consultant)