The provision is taxable to the extent that Sylvia was in Australia in relation to the supply. 504. Aus Co enters into an promoting agreement with an Australian promoting company on behalf of HK Co to advertise the Australian enterprise of HK Co. The supply made by the promoting agency to HK Co just isn’t GST-free below merchandise 2. HK Co is in Australia in relation to the availability when the advertising companies are performed. However, the partnership shouldn’t be in Australia in relation to the supply for the needs of item 2 or merchandise 3. The availability is GST-free underneath merchandise 2 or merchandise 3 if the opposite requirements of the item are satisfied. 438. Much like the provision of company providers by an agent to a non-resident firm discussed at paragraphs 374 to 379, the trustee doesn’t make the belief in Australia in relation to supplies that it makes itself to the belief (that’s, the trustee companies).

The circumstances surrounding this supply are such that a time foundation could be an inexpensive foundation on which to apportion the consideration, section 319 ppc that’s, using the hours billed while Sylvia was in Australia in relation to the availability (60 hours) as a proportion of the entire hours billed (100 hours) to work out the value of the taxable part of the supply. 472. There may be GST payable on the availability for the quarterly tax period ending 30 September 2003. The consideration acquired in that tax period contains consideration for services that have been performed when William was in Australia in relation to the provision for a part of the time. 473. As William was in Australia and involved with the provision for a interval of five days it is taken into account that William is in Australia in relation to the provision for 5 days. 471. There is no GST payable on the availability for the quarterly tax interval ending 30 June 2003. The consideration obtained in that tax interval (that is $800 and $600) is for providers that had been performed when William was not in Australia in relation to the availability. 439. In this Part we clarify the requirement for apportionment of the provision the place the non-resident or different recipient of a supply is in Australia in relation to the availability for a part of the time when the factor equipped is finished.

428. A provide may be GST-free below item three if the supply is made to a trust that isn’t in Australia when the thing provided is done, no matter whether the trust is a resident or a non-resident (as decided in accordance with this Ruling). However, the supply of providers by the agent to the non-resident company within the course of its own enterprise (‘agency companies’) should be GST-free. 427. This method is per subsection 184-1(3) which provides that a authorized particular person (reminiscent of an organization) can have a number of different capacities through which it does things and in each of those capacities it’s taken to be a different entity. For example, by redacting the restricted information and offering the individual with the remainder of the information. 426. For example, a non-resident firm is the only trustee of a trust. 411. We consider that it is suitable to determine whether or not a company limited partnership is in Australia in relation to the supply when the thing provided is finished in the same way as you determine whether a company is in Australia in relation to the provision when the factor supplied is done.

At paragraphs 347 to 379, we explain when a company is in Australia in relation to the supply. The provision is performed over a interval of 12 months and is for the needs of the non-resident firm. 437. If a trustee carries on the enterprise of a non-resident belief in Australia at a set and particular place for a sufficiently substantial time frame, that belief is in Australia. 404. The resident partnership is in Australia for the purposes of item 3 as a result of it carries on business in Australia at a spot of its personal for a sufficiently substantial time period. 448. A non-resident particular person engages a legal agency in Australia to supply legal companies for a 12 week interval. The presence of Lawrence doesn’t make the partnership in Australia as the partnership does not carry on enterprise in Australia at a place of its own for a sufficiently substantial time frame.