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Discussion Paper - GST - Implementation of the Board of Taxation's review of the GST cross-border transactions


Tuesday, 15 February 2011

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On 11 May 2010, the then Assistant Treasurer announced that the Government would be implementing the recommendations of the Board of Taxation's report on its review of the application of GST to cross-border transactions.

The Hon Bill Shorten MP has now released a discussion paper on the design and implementation details of the proposed changes.

The proposed changes include:

  • limiting the 'connection with Australia rules' in certain circumstances;
  • expanding the reverse charge rules to goods;
  • extending GST-free status to supplies made to a non-resident but provided to registered entities in Australia; and
  • removing the requirement for a non-resident to register for GST when they are not making any taxable supplies in Australia.

The changes are to apply from 1 July 2012.

Making a submission

Interested parties are invited to comment on the paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Thursday, 31 March 2011

Address written submissions to:
The General Manager
Indirect Tax Division
The Treasury
Langton Crescent

Email: Crossborder@treasury.gov.au

For enquiries, please call Rob Dalla Costa (02) 6263 3328.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Discussion Paper  919.35kb

Microsoft Word (DOC) documents

 Microsoft Word (DOC)

Discussion Paper  1,594.50kb

Related Items:

Submissions: Discussion Paper - GST - Implementation of the Board of Taxation's review of the GST cross-border transactions - 19/04/2011
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