Recently, the Australian Taxation Office released a draft GST ruling (GSTR 2016/D1)
to
assist foreign suppliers of digital and other intangible products to
determine when they will be liable to Australian GST (an indirect tax like VAT) on supplies they
make to Australian consumers.
The
draft GST ruling explains what steps suppliers should take to collect
evidence to establish whether or not the recipient of a supply is an
Australian consumer.