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If you receive an imported service, you will not hold a tax invoice for it. Therefore, a tax invoice is not required to claim GST on the imported service. However, you must include the GST (12.5% or 15% from 1 October 2010) in the GST return covering the taxable period in which the imported service is charged or paid.
If you receive imported services, you are required to maintain sufficient records to establish the correct value on which GST should be charged. The following information is required:
An invoice or other supporting documentation, such as a supply contract or record of payments made, may be used to establish the value on which GST is to be returned on an imported service.
Imported services supplied between related persons are valued at cost if payment is allowed as a deduction for income tax. In other circumstances, the value of the supply is its open (current) market value. In determining the open (current) market value, we'll accept charges calculated and evaluated in accordance with the income tax transfer pricing guidelines.
Tax Information Bulletin Vol 12, No 10 (October 2000).