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Australia Publishes Draft Ruling on Cross Border Supply GST Liability

|Proposed Changes|Australia
Australia

The Australian Taxation Office has published a draft ruling for overseas-based suppliers making supplies of services, digital products, or rights to Australian consumers. The ruling is in relation to the new GST requirements for such supplies that apply from 1 July 2017 ({News-2016-05-12/A/2- previous coverage}). The ruling is meant to assist overseas-based suppliers to determine whether they need to account for GST on their supplies and register for GST

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