The Australian Taxation Office has issued GSTR 2018/2 - Goods and services tax: supplies of goods connected with the indirect tax zone (Australia). For a supplier to be liable for goods and services tax (GST) on a taxable supply, one of the requirements is that the supply must be connected with Australia. For this purpose, GSTR 2018/2 explains, with examples, the different cases where a supply of goods is considered connected, including where the supply is wholly within Australia, from Austr…