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  • GST – applying to digital products and other services imported by consumers

    In the 2015–16 Budget, the government announced that the application of the Goods and Services Tax (GST) will be extended 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, e-books as well as services such as architectural or legal services. Legislation giving effect to this measure received Royal Assent on 5 May 2016 and the measure applies from 1 July 2017.

    Legislation and supporting material

    See also:

      Last modified: 25 Oct 2016QC 45091