New draft Law Companion Guidelines for GST on cross-border supplies

about 2 months ago
CLOSED: This map consultation has concluded
Updated: Tuesday 27 June 2017

We have published two draft Law Companion Guidelines on GST and cross-border supplies. We invite your comments on our draft views during the consultation period, which ends on 10 July. You can provide your comments via our feedback form.

Draft Law Companion Guideline LCG 2017/D4: GST on supplies made through electronic distribution platforms is about when an EDP operator is responsible for GST on supplies of:
  • digital products and digital services, from 1 July 2017, and
  • low value imported goods, from 1 July 2018.

Draft Law Companion Guideline LCG 2017/D5: When is a redeliverer responsible for GST on a supply of low value imported goods? explains how the proposed amendments for GST on low value imported goods will apply to redeliverers.

The new draft guidance products complement the draft Law Companion Guideline we published earlier this year, Draft Law Companion LCG 2017/D2: GST on low value imported goods.

See our Let’s Talk page for more information on how we propose to administer the new law for GST on low value imported goods.

We will also be placing further information on our website about the measure, at www.ato.gov.au/AusGST.

Other relevant guidance

We have recently published the final public ruling GSTR 2017/1: making cross-border supplies to Australian consumers, which was previously issued as draft public ruling GSTR 2016/D1. This is relevant to suppliers and electronic distribution platforms in relation to imported services and digital products.