GST applies to services or digital products bought from overseas

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.