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GST cross-border services transactions and the connection with Australia

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Published on 01 Jun 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The federal government is currently considering proposals to simplify the design of the goods and services tax rules which regulate cross-border transactions. Among other measures, the proposed changes will limit the application of the "connected with Australia" provisions for supplies by a non-resident of services and intangibles. The proposal here is to shift the GST responsibility onto GST-registered entities with a presence in Australia with respect to the supply of services and intangibles made to them by non-residents who do not carry on an enterprise in Australia.

In the author's view, the proposal is a simpler way of dealing with potential problems existing from the "connection with Australia" test and, if the reverse charge provisions of the GST law are revamped, it would provide a clearer understanding of how relevant entities should be charging GST on the supply of services and intangibles.

Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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