GST Liabilities and Refunds for Foreign Entities

Explore GST rules for foreign entities covering liabilities, refunds and key compliance considerations with ATO guidance.

In this session, we cover:

• GST as relates to non-residents

• Some GST definitions

  • Section 195-1

  • Australian consumer

• Can a Foreign Entity register for GST

• Provisions relating to special liabilities to GST

  • Section 84.65

  • Section 84.91

  • Section 146.5

• Other unusual non-standard provisions