If I'm a service provider who pays Goods & Service Tax (GST) through input materials purchased and also charge GST on the services i provide, would it be correct to claim GST attracted from international suppliers (e.g. Australia) when lodging for my tax rebate/payable from the Internal Revenue Commission in Papua New Guinea?
TaxConnections Members... Answer This Question Want To be One of Our Tax Experts? Register Here
Tax Professional Answers
I'm not an expert on PNG tax but I'm surprised you have been charged Australian GST. Australian GST is primarily a tax on consumption in Australia and, as a consequence, exports are generally GST-free. However, exports will only be GST-free if the somewhat strict conditions contained in Subdiv 38-E of the Australian GST Act are met (ie ss 38-185 to 38-190). Why have you paid GST in Australia if you operate solely in PNG?Leave a Comment 365 weeks ago