Your Small Business Specialists

Call (03) 9682 7011

03 9682 7011 Fax: 03 9682 7022

99 Coventry St. South Melbourne VIC 3205


GST and goods to be exported

GST registered businesses can sell goods GST free when the goods are going to be exported overseas.
There are 3 situations where this can apply:
1 The vendor is an exporter
2 The vendor is organising the export of the goods on behalf of the purchaser
3 The vendor has supplied the goods to the purchaser who intends to export the goods

For the supply to be GST free the following conditions must be met:
– the goods are exported within 60 days of the purchase
– the goods are not used before export
– the goods are not altered before export (other than to be packed for shipping)
– the purchaser is notGST-registered.

Documentaion must be kept by the vendor to prove that the goods have been exported.
For a list of documentation required please see theATO’s GST Ruling GSTR 2002/6 paragraph 279-285

Give us a ring to discuss how this applies to your own business.