Australia Tax Agency Seeks Comments on Draft GST Ruling on Cross-Border Supplies to Resident Consumers

The Australian Taxation Office June 10 opened a consultation on Draft GST Ruling No. GSTR 2026/D1, on cross-border supplies to resident consumers. The draft ruling clarifies that: 1) supplies of services, digital products, or rights are connected to Australia if made to an Australian consumer; 2) Australian consumers include Australian residents that are either not registered for GST or don’t acquire the supply for an enterprise purpose; 3) suppliers are allowed to apply a safeguard approach using reasonable steps or business systems to form a reasonable belief that the recipient isn’t an Australian consumer; and 4) suppliers are required to ...