GST on intangibles - "Netflix" tax
02 Nov 15 |
Issue: Jul 2015
Pages: pp 18-19
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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Clive is a Tax Partner with William Buck.
- Current at
09 June 2004