Do exporters have to pay GST on goods and services exported?
No. They are not required to remit any GST on the value of goods and services exported. However, note that they have to pay GST on goods and services acquired for the purpose of making the product or service that is exported from Australia. Input tax credits are normally claimable for this cost. Exporters are favourably treated for GST purposes. Do businesses have to pay GST on insurance and international transport costs? No. Exporters do not have to pay GST to their transporters or insurers. International transport of goods from the place of export in Australia to a destination outside Australia is GST-free. Similarly, insuring the international transport of goods is also GST-free. Consequently registered Australian transporters and insurers do not charge GST on those supplies. Do my businesses have to pay GST on export duties? No. As GST is primarily a tax on consumption in Australia, sales of things that are not for consumption in Australia, for example, exports are classified as GS
