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发表于 2019-7-3 01:34
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好像不可以Overseas businesses registered in our new Simplified GST system for non-residents are not given an ABN. Instead, we give them an ATO Reference number (ARN).
If they have an ARN, they can't issue a tax invoice to you. This means if you are incorrectly charged GST on a business purchase of imported services and digital products made by a supplier with an ARN you will not be entitled to a GST credit and need to ask the supplier for a refund of the GST.
Although these businesses can't issue tax invoices, they can issue standard business invoices or receipts that may include their ARN |
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