International taxation of goods and services supplied to Australia
If you are a non-resident and make supplies of goods, services or digital products to consumers or GST-registered businesses in Australia, there are new GST rules that will apply to you.
Find out about:
GST on services and digital products
From 1 July 2017, goods and services tax (GST) will apply to cross-border supplies of digital products and other services imported by Australian consumers.
This includes digital products such as streaming or downloading of movies, music, apps, games and e-books as well as services such as architectural or legal services.
If you meet the registration turnover threshold of A$75,000 and make these supplies, you will be required to register for GST.
GST and cross-border transactions between businesses
From 1 October 2016, certain transactions between overseas businesses and Australian businesses are no longer subject to GST.
You should review your enterprise arrangements and consider whether you still need to be involved in Australia’s GST system.
GST on low value imported goods
The government has announced that from 1 July 2017, if you are a non-resident supplier who sells low value goods to any consumer based in Australia and you meet the registration turnover threshold of A$75,000 you will need to:
- register for the Australian GST
- report and pay GST to us.
This includes all taxable goods that have a value equal to or less than A$1,000.
Law for this measure is yet to be enacted.
Registering for GST
As a non-resident business, you have to report and pay GST under the existing full GST registration system. However, you may be able to report and pay GST under a simplified GST registration system.
You only need to register once, even if you supply more than one type of good or service.
Registration for GST purposes does not in itself create a permanent establishment for income tax purposes.
Simplified GST registration for non-residents
Under the simplified GST system, non-resident suppliers of goods or digital products and services will be able to register online with minimal information. More information on how to register via the simplified system will be made available from April 2017 Email AustraliaGST@ato.gov.auThis link opens in a new window if you want information about the Simplified GST System for non-residents.
Full GST registration
In order to register under the full GST registration system, you will need to:
- Apply for an Australian business number (ABN)External Link
- Register for an AUSkeyExternal Link
- Register for GST
If you are a non-resident and make supplies of goods or services to consumers or GST-registered businesses in Australia, there are new GST rules that will apply to you.