From 1 October 2016, new amendments have been made in relation to the GST Act to exclude some of the services provided in business-to-business (B2B) context from GST liabilities. In order to be exempted, the services provided will have to:
- Be supplied to a “non-resident”; and
- Who is not in the indirect tax zone when the supply is made; and
- The supply is neither a supply of work physically performed on goods situated in Australia or “directly connected with” real property in Australia; or
- The non-resident acquires the services in carrying on the non-resident’s enterprise, but is not registered or required to be registered for GST.