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Australia GST on digital services by non-residents

Australia extended its 10% Goods and Services Tax (GST) to electronic or digital services provided by foreign sellers or marketplaces from 1 July 2017. This includes marketplaces becoming the deemed supplier – Electronic Distribution Platforms EDPs .

There is GST registration threshold for non-resident providers of AUS$75,000. Australian import GST exemption on goods will be withdrawn on 1 July 2018.

What digital services are subject to Australian GST?

Australia includes the following services within digital:

  • Apps
  • Online gaming
  • E-books
  • Streaming and download media
  • Cloud / web based services, including storage
  • Digital professional consultancy

Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers. This follows the EU 2015 e-services VAT reforms, and also in Norway, New Zealand, Japan and many others since.

Simplified GST registration

There is a GST registration threshold of AUS$75,000. Once over this, non-residents have a range of choices of registration routes to obtain a Aus- tralian Business Number (ABN). They may follow the regular full registration, or go for a simplified option which offers no GST recovery option.  There is also a third, standard claim-only option.

GST returns must be completed monthly by the 21st of the month following the reporting period. Businesses with a turnover below AUS$ 20million per annum may instead opt for quarterly payments.

Electronic Distribution Platforms EDPs – marketplaces liable too

Australia has also made ‘Electronic Distribution Platforms’ potentially liable to collect and report the GST on their third-party merchants digital service sales in Australia. Digital platforms such as Amazon, Google Play and Apple Music are now viewed as the deemed supplier, and must charge and remit the GST instead.

Calculate or verify Australian GST or any global digital service calculations on individual or batch transactions with our Advisor and Auditor services.

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