Michaela Merz


Leave a comment

Australia – GST on Low Value Goods – Commencing from 1 July 2018


You are no doubt aware that in just ​a couple of days (1 July 2018) the new Australian low value goods import laws are coming into force.

Who is Affected?

​​Any business that meets the AUD $75,000 registration threshold and ​sells low value goods​ (under $1000)​ into Australia to ​​consumers will be affected. Continue reading


Leave a comment

Australia – Introduction of Diverted Profit Tax legislation as from 1 of July 2017


The Australian Diverted Profits Tax (DPT) has now been legislated. It is the most expansive cross-border tax change in Australia for many generations. The new tax is broadly written and there are very limited exemptions.

It was originally announced that the DPT would be based on the second limb of the UK DPT. However, the final Australian DPT now diverges significantly from the UK DPT. Continue reading


Leave a comment

Australia – GST reform – invitation to a webcast


I am delighted to invite you to the next in our series of global webcasts regarding changes to GST in Australia.

On 1 July 2017 new GST rules will apply on the supply of inbound intangibles to Australian consumers. There are also proposed measures to introduce GST on the Import of Low Value Goods into Australia.  Continue reading