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11 May 1010 GST and cross-border transactions

The Government has announced that it will implement all the recommendations of the Board of Taxation from its Review of the application of GST to cross-border transactions, with effect from 1 July 2012. The package will significantly reduce the number of non-residents who are unnecessarily drawn into Australia's GST system, through limiting the connected with Australia provisions; expanding the compulsory reverse charge provision; extending the GST-free rules for cross-border supplies; and removing the need for some non-residents to register.

In conjunction with the announcement, the Assistant Treasurer released the Government's response to the Board of Taxation review. A copy of the Board's report can be found at

For more information, see the Assistant Treasurer's media release, No 2010/95, 11 May 2010.

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