GST applies to sales made by businesses outside Australia to Australian consumers who purchase imported:
- services
- digital services
- digital products.
Who this applies to
This may apply to:
- merchants that are non-resident businesses importing services or digital products into Australia to Australian consumers
- electronic distribution platform (EDP) operators.
If more than one of these businesses is involved in a sale, work out how to charge GST.
When this applies
From 1 July 2017, GST applies to the sale of imported services and digital products to Australian consumers.
What are imported services and digital products
We call these imported services and digital products 'inbound intangible consumer supplies'. Examples include:
- sales of digital content such as e-books, movies, TV shows, music and online newspaper subscriptions
- online sales of games, game codes, apps, software and software maintenance
- webinars or distance learning courses
- insurance services
- gambling services
- online dating services
- booking services for events or places within Australia (such as hotel accommodation or sports events)
- website design or publishing services
- professional association services (such as membership fees)
- legal, accounting, architectural or consultancy services.
What to do if this applies to you
You may need to:
- register for GST
- charge GST
- lodge business activity statements (BAS) or GST returns with us
- pay the GST to us.
Non-resident businesses and GST explains:
- how Australian GST works
- if GST applies
- GST registration options.
See also:
- GSTR 2017/1 Goods and services tax: making cross-border supplies to Australian customers
- LCR 2018/2 GST on supplies made through electronic distribution platforms