Withdrawal of GSTR 2007/2: Effective Use of Supply Outside Australia, Replaced by GSTR 2025/2

• GSTR 2007/2 addresses when effective use or enjoyment of a supply occurs outside Australia under the Goods and Services Tax Act 1999.
• The ruling is withdrawn effective 23 July 2025.
• It will be replaced by GSTR 2025/2, which will be issued on the same date.
• GSTR 2025/2 updates the content to reflect legal amendments from the 2016 Measures Act.
• The new ruling modernizes and simplifies by removing duplicated content.

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.