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Australia Consults On GST Rules For Electronic Services Suppliers

by Mary Swire, Tax-News.com, Hong Kong

06 December 2016


The Australian Taxation Office (ATO) is seeking feedback on new rules for operators of electronic distribution platforms (EDPs), following the passage of legislation to impose goods and services tax (GST) on digital supplies and services.

Examples of EDPs include websites, internet portals, gateways, stores, or marketplaces supplying digital products or services.

There are now special rules for operators of EDPs concerning the GST on the sale of digital products and services to Australian consumers. Broadly, the rules are intended to ensure an EDP operator is treated as having made any supplies of digital products and services through the EDP.

The ATO explained that the EDP operator, instead of the supplier, includes the value of the supplies in its GST turnover to determine whether it is required to register for GST. The operator also pays the GST on the supplies.

The ATO's new discussion paper seeks input to highlight areas of the new law that may be unclear, or where there may be practical compliance issues, and to identify advice or guidance that it should issue.

The consultation will remain open until January 20, 2017. The new GST rules for digital supplies and services will apply to tax periods starting on or after July 1, 2017.

TAGS: compliance | tax | revenue guidance | law | goods and services tax (GST) | Australia | tax authority | internet | legislation | tax reform | services | Tax | BEPS

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