GST and cloud computing paper

Published on 24 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Cloud Computing poses various challenges in relation to GST law and practice. This paper seeks to explore the implications of cloud computing in terms of current GST law, as well as identify areas where GST law may need to change in future.

Items to be covered include: 

• when is a supply of cloud computing “connected with Australia”? 
• when will RITC be available on cloud computing services?
• who makes acquisitions of cloud computing services for GST purposes and for what consideration?
• registration of offshore cloud computing providers
• gaps in GST coverage of cloud computing
• future shape of GST regarding cloud computing.

Author profile

Mark Tafft FTI

Mark is a Partner and leader of the Sydney Indirect Tax practice at Ernst & Young, with over 24 years' experience in Indirect Tax consulting. Mark was admitted as a Partner of Ernst & Young in 1995 and served as a Partner with Andersen from 1999, before rejoining Ernst & Young in 2002. Mark has extensive experience in servicing large multinational and domestic clients, property clients, infrastructure projects, financial institutions, government and semi-government authorities and industry associations. - Current at 24 October 2012

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