Australian guidance defines “Australian consumer” for cross-border VAT rules

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The Australian Taxation Office (ATO), on December 22, published a draft goods and services ruling (GSTR 2016/D1) discussing the meaning of “Australian Consumer” for purposes of rules that impose VAT on overseas suppliers that make supplies of services, digital products, or rights to Australian consumers.

The ATO seeks feedback on the draft rules by February 17.

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