GST Treatment of Cross-border transactions

This consultation process has now been completed. Submissions available

Key Documents

The exposure draft legislation is the second part of consultation on the Government’s tax integrity measure to extend the GST to digital products and other services imported by consumers.  This exposure draft builds on the feedback received from the first round of consultation, conducted from 12 May 2015 to 7 July 2015.

The exposure draft also seeks comments on provisions to give effect to the announced but previously unenacted measure relating to GST cross border transactions and the ‘connected with Australia’ rules.


11 submissions were received for this consultation, including 5 confidential submissions.