The Australian Taxation Office has published new guidance related to goods and services tax (GST) on cross-border supplies, including a final GST ruling and two draft law companion guidelines.
GSTR 2017/1: Goods and services tax: making cross-border supplies to Australian consumers
This Ruling is relevant to overseas-based suppliers making supplies of services, digital products or rights to Australian consumers that use or enjoy those supplies in Australia. It assists suppliers in determin…