Q: M company is an Australian company, which owned by Australian shareholder and UK shareholder equally. The UK shareholder carries on a similar business in the UK under the same branding that the Australian company carries on in Australian. The Australian company has engaged the services of a digital marketing agency to do some advertising design. It has on charged some of the cost of the design to the UK company for design services. Is the on-charging of the design for UK company subject to GST?