GST in Commission Received Overseas

GST in commissions from the foreign company in the US

Scenario:

Am I(Australian tax resident) required to register for GST if the commissions received are over the threshold of $75.000 per annum?

Here is the additional information:

The commission income comes from a foreign company in the US.
The company is not registered for GST in Australia.
Part of the commission income is based on goods sent directly from overseas to contacts in Australia.
50% of the goods are sent from their distribution centre in New South Wales, Australia and 50% are from their distribution centre in the U.S.

Explanation:

The short answer is yes. You will be required to register for GST if their commissions meet or exceed the registration turnover threshold of $75,000 in a 12-month period. An entity's GST turnover includes both taxable and GST-free supplies (but not input-taxed supplies or supplies not connected with the indirect tax zone). On the information provided, the commissions are for supplies that are not connected with the indirect tax zone. So, the entity will be required to register for GST. The supplies for which the commissions are consideration would be GST-free under s 38-190 of the GST Act. So, the entity would not need to account for GST on these commissions but would be entitled to input tax credits for their creditable acquisitions.