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  • Help and information

    The following resources explain the law:

    • GSTR 2017/1 Goods and services tax: making cross-border supplies to Australian consumers
    • Law Companion Ruling LCR 2018/2 GST on supplies made through electronic distribution platforms
    • GST – applying to digital products and other services imported by consumers 

    See also:

    If you can't find an answer to your question, you can:

    Our business hours are 8:00am to 5:00pm, Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Saving Time (AEDST) Monday to Friday, except for national public holidays. Please ask the operator to connect you to 1300 146 094 with code '118#'. You will be transferred to an officer who can help you. For a free interpreting service, you can phone +61 3 9268 8332 and ask to be connected to 1300 146 094.

    Consumer law

    The Australian Competition and Consumer Commission administer the Australian consumer law. They provide advice on online shopping and consumer protection. To find out more or contact them, visit Link

    Your rights

    The Taxpayers' charter explains what you can expect from us.

    Report a concern

    If you think GST was not applied to a supply of imported services or digital products when it should have been, you can report a concern to us.

    Our compliance approach

    If you are a non-resident supplier affected by this law change, make sure you know how to comply. For more information, see our compliance approach to imported services and digital products

    Last modified: 13 Mar 2018QC 53384