Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 1   Main amendments

A New Tax System (Goods and Services Tax) Act 1999

3   At the end of section 9-25

Add:

Meaning of Australian consumer

(7) An entity is an Australian consumer of a supply made to the entity if:

(a) the entity is an *Australian resident (other than an entity that is an Australian resident solely because the definition of Australia in the *ITAA 1997 includes the external Territories); and

(b) the entity:

(i) is not *registered; or

(ii) if the entity is registered - the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on.

Note: Suppliers must take reasonable steps to ascertain whether recipients are Australian consumers: see section 84-100.