Show download pdf controls
  • Appendix 1: Participant representation

    We received input from 30 participants as detailed below:

    Date

    Participant/Group

    28/09/2016

    Large accounting firm 1 – Phone consultation:

    • 1 tax advisor: a decision-maker in the business
    • 1 manager GST reporting team and end-user
     

    4/10/2016 - 5/10/2016

    Australian tax agents – Phone consultation

    • 9 decision makers, managers and end-users* who are potential users of the simplified GST system.
     

    06/10/2016

    Large accounting firm 2 – Phone consultation

    • 1 decision-maker in the business
    • 1 end-user*
     

    11/10/2016

    Large accounting firm 3 – Phone consultation

    • 1 manager GST team and end-user
     

    12/10/2016

    Overseas intermediary – Phone consultation and online survey

    • 1 decision-maker, and
    • 2 end-users* from a non-Australian tax service provider
     

    5/10/2016 - 12/10/2016

    Non-resident business online survey

    • 9 including decision-makers and end-users* from 6 multinationals
     

    5/10/2016 - 2/10/2016

    Tax advisors

    • 4 Australian tax advisors
     
    Breakdown of spread across user groups

    Number

    Participant type

    9 of which:

    Non-resident business staff representatives

    3

    End-users*

    5

    Dual managers and end-users*

    1

    Staff responsible for understanding GST obligations in different countries.

    17 of which:

    Australian tax advisor representatives

    7

    End-users*

    8

    Dual managers and end-users*

    2

    Manager only

    >Number of online survey responses logged

    Number

    Participant type

    28 of which:

    Australian tax advisor representatives

    9

    Non-resident business representatives

    4

    Australian tax advisors

    12

    Australian tax advisors /DCM interview record

    1

    Non-Australian tax advisor

    *End-users refer to likely end-users of the Simplified GST system.

    Demographics

    Non-resident business services categories represented by all respondents:

    Service category

    Percentage

    Streaming media (e.g: TV, movies, music, games)

    50.00%

    Electronic distribution platform (e.g: online marketplaces, suppliers of phone apps)

    42.31%

    Services (e.g: education, architectural, legal, accommodation, facilitation, dating)

    42.31%

    Insurance cover

    19.23%

    Internet service

    11.54%

    Online gambling

    7.69%

    Spread across these:

    • Importer of goods
    • Commercial and residential real estate investors
    • Aggregators of tourism services
    • Film and entertainment industry
    • Finance services
    • VAT/GST interface for other non-resident businesses
     

    50.00%

    Figure 6: Amount of expected business registrations per respondent

    A link to the data table containing all the information used within this image is available below.

    See full data table for Figure 6.

    The amount and relative proportion of non-resident businesses we can expect to be registered per each of the 28 logged replies, for example, 55% would register 6 or more businesses.

      Last modified: 03 May 2018QC 55175