- The ATO issued draft GST guidance on June 10 for cross-border supplies to Australian consumers.
- The ruling explains how to determine whether a recipient is an Australian consumer and what evidence suppliers need.
- Services, digital products, or rights are connected to Australia when supplied to an Australian consumer.
- An Australian consumer is generally an Australian resident who is not GST-registered or is not buying for an enterprise purpose.
- Suppliers can rely on reasonable steps/business systems and should keep supporting evidence such as ABNs and GST registration declarations; comments are due July 24.
Source: globalvatcompliance.com
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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