GST cross-border transactions between businesses

The measure was originally announced in the 2010–11 Budget following recommendations made by the Board of Taxation. The Legislation giving effect to this measure received Royal Assent on 5 May 2016 and the changes applied from 1 October 2016.

The changes ensure that Australia does not draw non-residents into the GST system unnecessarily. It relieves non-resident suppliers of the obligation to account for GST on certain supplies, therefore reducing their compliance costs

It also reduces the compliance costs for GST registered importers in calculating the value of taxable importations.

Legislation and supporting material

See also:

    Last modified: 25 Oct 2016QC 23948