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GST on imports of services into Australia from 1 July

30 June 2017

New Zealand and other overseas businesses selling imported services or digital products to Australian consumers are required to pay Australian Goods and Services Tax on their sales from 1 July 2017.

The Australian Taxation Office says the new law applies to imported services such as legal, architectural or education services, and to digital products including streaming or downloading services for movies, music, apps, games and electronic books.

Anyone selling A$75,000 or more worth of imported services or digital products to Australian consumers in a 12-month period is required to register for and pay GST to the Australian Taxation Office (ATO) from 1 July 2017.

The GST registration process for non-residents is explained on the ATO website.

The ATO says most supplies are taxable unless the supply is to an Australian GST registered business with an Australian business number (ABN).

"To determine if you should apply the GST to a business customer, you can request them to provide their ABN and a statement saying they are GST registered," the ATO says.

Last updated on the 16th September 2019