VAT mark in Australia is GST

Standard tax rate in Australia: 10%

Tax Refund Scope: 

• Travel expenses (hotel accommodation, catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope:

• Unconscionable entertainment consumption

Minimum Tax Refund Amount:

• Annual: 2000 Australian dollars

Valid Period of Tax Refund:

• The invoice of the current year (subjecting to the date of invoice) needs to submit tax refund application before December 31st the fourth year; For example: if the date of invoice is December 30th, 2010, this invoice must be submitted to the Australian tax bureau before December 31st, 2013 for tax refund application.

Documents Required for Tax Refund:

• Certificate of Authorization (handled by our company and your company just needs to sign and seal)

• Tax Registration Certificate (handled by our company, signed and sealed by your company )

• Copy of Tax Registration Certificate (with official seal)

• The original invoice (electronic version of the invoice is also acceptable)

• At least two certified parts of executives' passports

Processing Period:

• The processing period published by Australian tax bureau is 6 months. Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.

• According to our experience, tax refund payment will be delivered to Chinese companies within 2 to 3 months after submitting tax refund application.