The current legislation does not apply GST on intangible goods and services provided direct to consumers.

From 1 July 2017, any non-resident clients who make supplies of either digital products such as movies, games, e-books and music or consultancy and professional services direct to consumers then these items will be subject to GST if the supplier has turnover in excess of $75k.

The supplier is required to register for GST under "limited registration" requirements that require minimal information.  Limited registration entities will be required to lodge their GST returns on a quarterly basis and will not be entitled to claim input tax credits in respect of any costs they incur in Australia, which would likely be minimal in any case.

Backpacker tax commenced from 31 January 2017

  • Tax rate of 15% on income up to $37,000 and normal rates after this level.
  • Relevant visa categories are 417 and 462. Both are a class of working holiday visa.
  • Employers should have registered from 31 January 2017. 
  • If employers don't register then required to withhold higher level of tax and could be subject to penalties for withholding incorrect tax. 
  • Registration can be done on the ATO website.

Enterprise Tax Plan

The government has passed its Enterprise Tax Plan Bill through the Senate, which will now be voted on in the House of Representatives, which it controls. The next sitting is scheduled for 9th May.

The two main areas that will be affected will be Corporate Tax Rates and the Small Business Entity Concessions Read more…

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