On 7 October 2015, Australia's Treasury launched a public consultation on the exposure draft of the Tax Laws Amendment (GST Treatment of Cross-border Transactions) Bill 2015. The legislation includes two main measures:
- Extending GST to digital products and other services imported by consumers (B2C), including streaming or downloading of movies, music, apps, games, e-books and other services such as consultancy and professional services; and
- Changing the treatment of cross-border B2B transact…