Australia’s goods and services tax (GST) law has been amended as from 1 October 2019. The change requires offshore entities supplying rights to use commercial accommodation in Australia to include those supplies in calculating their GST turnover. If the GST turnover of such offshore suppliers equals or exceeds the GST registration threshold (currently, turnover of AUD 75,000 per 12-month period), then GST must be remitted to the Australian tax authorities for taxable supplies made.
Source: Deloitte
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