GST implications
Scenario:
Our firm is planning on engaging a US company for IT consulting. They will invoice us and the costs will be paid in US dollars.
Can the US firm consult in Australia? Do they need an ABN? Does the US firm pay GST?
Explanation:
So as long as the US company is not carrying on a business and does not have a permanent establishment in Australia, it should not charge you Australian GST nor required to hold Australian ABN. The regime relating to imports only applies to the importing of goods (GST Act Div 13 and 15). It does not apply to the provision of services.