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GST on intangibles - "Netflix" tax

Publication date: 02 Nov 15 | Source: INTAX

Issue: Jul 2015

Pages: pp 18-19

Abstract:

The Tax Laws Amendment (Tax Integrity: GST and Digital Products) Bill 2015, is the proposed GST treatment of digital supplies, and was released on 12 May 2015. This article examines the current and proposed rules surrounding the treatment of digitised products supplied by non-resident overseas businesses to Australian individuals and provides illustrative examples adapted from the Explanatory Memorandum to the draft bill.

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Author profile

Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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