Michaela Merz

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Australia – GST Treatment of Cross-Border Transactions – GST changes to B2C and B2B supplies – new exposure draft released

Treasury has released a second exposure draft legislation on the Government’s integrity measures to extend the GST to imported digital products and other services. The exposure draft also seeks comments on provisions to give effect to the announced measure relating to GST cross-border business to business transactions and the ‘connected with Australia’ rules.

Treasury has noted that as a result of feedback from consultation (including feedback from a number of international suppliers that have had experience in dealing with similar provisions in other jurisdictions), changes have been made to the content of the earlier exposure draft. This is especially in relation to the Australian Consumer test and also the operation of the intermediary provisions. Continue reading

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PwC Webcast: Important Australian GST developments – cross-border intangibles – 14 May 2015

PwC_Swiz_Zurich_R_MB_36.jpgI recommend our next webcast focusing on Important Australian GST developments – cross-border intangibles. Continue reading

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Australia – Taxation of digital services provided by foreign companies

SONY DSCOn 9 April 2015, the Australian Treasurer announced that the government will be introducing new GST measures aimed at overseas companies supplying digital services into Australia. The Treasurer stated that “a company providing intangible services into Australia, such as media services or so on, wherever they are located they should charge GST on those services.” Continue reading