Update on GST Ruling GSTR 2007/2: Effective Use or Enjoyment Outside Australia – ATO Guidance

• ATO is developing advice on updating Goods and Services Tax Ruling GSTR 2007/2
• The update will incorporate amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016
• The changes impact how GST applies to cross-border supplies
• Schedule 1 of the Act applies from 1 July 2017 and Schedule 2 applies from 1 October 2016
• Expected completion of the update is October 2024.

Source: ato.gov.au

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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