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  • About this research

    Background

    From 1 July 2017 GST applies to cross-border sales of services and digital products to Australian consumers. From 1 July 2018, GST also applies to sales of low value imported goods to consumers in Australia. Under the new laws, if a non-resident supplier meets the registration turnover threshold of AU$75,000, they are required to register for GST.

    Registrants have the choice to report and pay GST using either the new Simplified GST system for Non-residents (’Simplified GST’) or the existing standard GST registration system. Under Simplified GST, non-resident suppliers of goods or digital products and services can register and login online with minimal information.

    Scope

    The scope of the research extends to:

    • user requirements of the Simplified GST authentication process, and
    • user requirements of the broader Simplified GST system.

    Business Goals

    The purpose of this research was to work with prospective end-users of the simplified GST system to achieve the following business goals:

    • Inform the authentication solution into ATO online for non-residents and their agents
    • Identify the accessibility and user needs of impacted user groups with respect to the simplified GST system.
    • Determine suitability of the Auth App (including the desktop version) as the method for authentication and functionality required.
    • Meet the digital service standard.
    • Support non-residents impacted by the GST low value imports measure to meet their obligations.
    • Adopt the guidelines for business-to-consumer (B2C) supplies of digital products and services endorsed by the Organisation for Economic Co-Operation and Development (OECD) as part of the OECD/G20 base erosion and profit shifting project.

    Intent of the research

    The intent of the user research for this end to end process is to:

    • Discover and validate the needs of impacted user groups with respect to authenticating with and using the simplified GST system.
    • Inform the development of an authentication solution suitable for non-residents.
    • Inform the development of the Simplified GST system.

    Focus of the Research

    Research Objective: Understanding the needs of non-resident business representatives (including intermediaries) authenticating with and using the simplified GST system.

    This research and design engagement will aim to understand the:

    • user attributes and demographics
    • purpose of authentication solution (e.g: to log on to a service, to secure a service, to enable software etc.)
    • goals, requirements, preferences and irritants of users
    • touch points and activities
    • user attitudes toward identity and security
    • context and frequency of use
    • expected impact on their natural systems
    • impacts and costs imposed on the audience associated with the authentication solution, and
    • recommendations for the perfect service.

    Audience

    Research was conducted with representatives of non-resident suppliers liable to report and pay GST in Australia under the new measures:

    • Non-resident medium and large businesses liable to report GST in Australia.
      • Tax manager/decision makers.
      • Tax or accounting employees who will use Simplified GST.
       
    • Australian tax advisors representing non-resident business liable to report GST in Australia.
      • Tax manager/decision makers.
      • Employees who will use the Simplified GST.
       
    • Non-Australian tax service providers representing non-resident liable to report GST in Australia.
      • Decision makers.
      • Employees who will use the Simplified GST.
       
      Last modified: 03 May 2018QC 55175