Michaela Merz


Leave a comment

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