On February 10, 2016 the Australian Government introduced a law proposal titled “Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016” to the Australian Parliament. The Bill will apply the GST to digital products and other services sold overseas. Next to the text of the Bill also an Explanatory Memorandum was sent to the Australian Parliament.

 

The Bill will require overseas vendors selling digital products or other services, such as 'apps' and downloads of digital content, to register, report and remit GST on their sales to Australian consumers.

 

Click here to be forwarded to the webpage on the website of the Australian Parliament where you can find links to the text of the law proposal and to the Explanatory Memorandum.

 

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