Export GST Return

GST Refund: GST is a broad based tax of 10% on most goods, services and other items sold or consumed in Australia. When you export goods to overseas, there are no GST components included, so you can claim 10% GST back in most goods and services excluding basic food/water/raw material.

 

ATO has a rule for export goods refunds which is defined as; if you export goods to overseas within 60 days of purchase, you are eligible to claim 10% GST back if those goods have GST. For examples, you purchase $1100 chocolate to export within 60 days, You are eligible to refund $100 when we lodge your BAS. 

 

Hurstville Accountant provides this service for exporters. You can come to our office to discuss more details about these issues.

Most goods have 10% GST are very clear defined. However, it is easy to confuse in some case.

 

Case 1:   You sale Australia domestic tourist products to China, it cannot define export. Because end of day, Chinese tourist will come to Australia, the finial consumer place is in Australia.

 

Case 2: you sale Australia I-Tunes card to overseas, the finial consumer place is in Australia as well, you cannot claim GST back as well.

FAQ – Export GST & BAS (Australia)

What is an export GST return in Australia?

An export GST return is part of a business’s BAS lodgement where GST-registered exporters report export sales that are generally GST-free, and claim GST credits on eligible business expenses related to those exports.

 

Are exports from Australia subject to GST?

Most exports of goods from Australia are GST-free, provided specific ATO conditions are met, such as the goods being exported within the required timeframe and supported by valid export documentation.

 

Can a business claim GST refunds on export expenses?

Yes. Even though export sales are usually GST-free, a GST-registered business can still claim GST input tax credits on eligible expenses, such as purchase costs, freight, and professional fees, through the BAS.

 

What documents are required to support export GST claims?

Common supporting documents include:

• Tax invoices for purchases
• Export documentation (e.g. shipping or courier records)
• Proof that goods left Australia within the required period
• Bank records and sales invoices

Proper records are essential to support GST-free treatment and refunds.

 

How is export GST reported in the BAS?

Export sales are reported at G2 (Export sales) on the BAS.
GST credits are reported at 1B, while GST payable or refundable is calculated based on the overall BAS outcome.

 

What is the difference between a BAS and an export GST return?

A BAS is the regular activity statement used to report GST, PAYG withholding, and other obligations.
An export GST return is not a separate form—it refers to how export transactions are treated and reported within the BAS.

 

Do I need to lodge a BAS if my business only exports goods?

Yes. If your business is registered for GST, you must lodge a BAS even if all sales are exports and GST-free. Lodging ensures compliance and allows you to claim GST refunds.

 

 

Can a tax agent help reduce GST risks for exporters?

Yes. A registered tax agent can:

• Confirm GST-free export eligibility
• Ensure BAS labels are completed correctly
• Reduce ATO audit risk
• Maximise legitimate GST refunds

This helps exporters remain compliant while improving cash flow.