1. The business which makes the sale is registered for GST.
2. The sale if for payment, in the form of money, goods or services provided instead of money, or refraining from doing something.
3. The sale is in the course of operating the business.
4. The sale of goods is connected with Australia, when the goods are:
a. Delivered or made available to purchasers in Australia
b. Removed from Australia (in case of export)
c. Brought to Australia, in case the seller either imported or installed or assembled the goods in Australia
5. The sale of something other than goods (services) is connected with Australia, when:
a. The thing is done in Australia
b. The seller makes the sale through a business they carry on in Australia
c. The sale is of a right to purchase something that would be connected with Australia
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