Exported goods are GST-free if you export them from Australia within 60 days of:
- receiving any payment for the goods
- issuing an invoice for the goods before receiving any payment.
For service exports, there are specific rules that determine if their sale is GST-free. Generally they are GST-free if the recipient is outside Australia.
Make sure you keep a close eye on your status as an exporter. A change to your International Commercial (Inco) delivery terms could lead to you no longer being considered an exporter, meaning GST will become payable on your supply.
If you discover a mistake in your reported GST amounts for your international cross border transactions, we encourage you to make a voluntary disclosure.
See more information on the ATO website: