From 1 July 2017, GST applies to imported services and digital products from overseas, including:
- digital products such as streaming or downloading of movies, music, apps, games and e-books; and
- services such as architectural, educational and legal.
Australian GST registered businesses will not be charged GST on their purchases from a non-resident supplier if they:
- provide their ABN to the non-resident supplier; and
- state they are registered for GST.
However, if Australians purchase imported services and digital products only for personal use, they should not provide their ABN.