On 10 February 2016, the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016 was submitted to the Australian House of Representatives. The Bill includes measures concerning the goods and services tax (GST) treatment of cross border transactions, including:
- Expanding the scope of GST to cover cross border digital supplies and other imported services when supplied by non-residents to Australian consumers (B2C); and
- Amending the GST Law to minimize compliance costs for supplie…