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I am an Australian client - do I need to add GST to the cost of the licences?
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It is our understanding that no GST is payable on licences of AB Tutor purchased online by Australian schools as AB Consulting is a 'non-resident supplier of a digital product' –
See Chapter 4 of the Electronic Commerce Industry Partnership - Issues Register, Application of GST to supplies of digital products made to Australian recipients from non-resident suppliers
.
As a non-resident supplier, AB Consulting does not have an ABN.
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