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.