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  • 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:

    • Media releaseExternal Link issued on 10 February 2016 by the Treasurer
    • Media releaseExternal Link issued on 14 December 2013 by the former Assistant Treasurer
    • Media release issued on 15 February 2011 by the former Assistant Treasurer
    • Media release issued on 11 May 2010 by the former Assistant Treasurer
    • Implementation of the Board of Taxation's review of the GST cross-border transactions discussion paper issued on 15 February 2011
    • Tax Integrity: Extending GST to digital products and other services imported by consumers exposure draftExternal Link issued on 12 May 2015
    • Tax Integrity: Extending GST to digital products and other services imported by second exposure draftExternal Link issued on 7 October 2015. Submissions closed on 21 October 2015
      Last modified: 25 Oct 2016QC 23948