Source:  NTAA Practice Update - August 2017

From 1 July 2017, GST applies to imported services and digital products from overseas, including:

  • digital products such as streaming or downloading of movies, music, apps, games and e-books; and
  • services such as architectural, educational and legal.

Australian GST registered businesses will not be charged GST on their purchases from non-resident supplier if they:

  • provide their ABN to the non-resident supplier; and
  • state they are registered for GST

However, if Australians purchase imported services and digital products only for personal use, they should not provide their ABN.