This paper consists of a series of worked case studies walking through some of the the complexities and traps encountered when dealing with offshore entities. The case studies cover a number of scenarios, including the GST treatment of tax advice provided to a non-resident (individual and company), as well as an example of a non-resident being required to register. Topics include:
- imports - who is importing?
- exports - when are they GST free and when will the ATO extend the 60 day rule?
- the provision of services to a non-resident, and the acquisition of intangibles from offshore.