The Australian Taxation Office (ATO) has published Goods and Services Tax Ruling (GSTR) 2019/D1 on the supply of anything other than goods or real property connected with the indirect tax zone (Australia). GSTR 2019/D1 applies both before and after its date of issue, having regard to the application dates set out in the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (the Amending Act), which is generally from 1 October 2016, although for GST on digital supplies and serv…