GST - supply of recruitment services to a non-resident A private ruling was

d on 14/02/2023 on the issue of whether the supply of recruitment services by an Australian entity to a non-resident, wholly overseas based entity is subject to GST. The supply is provided under a set of agreements between parties. It was decided that the supply of the recruitment services was not subject to GST as: services are something other than goods or real property; and the recipient of the supply is a non-resident who is not in Australia; and the supplies are not supplies of work physically performed on goods situated in Australia when the work is done, nor supplies directly connected with real property situated in Australia; and the exclusions in subsections 38-190(2) and 38-190(2A) and 38-190(3) of the GST Act do not apply to this case. This ruling applies for the following period : 14/02/2023 to 13/02/2027