- ATO is updating Goods and Services Tax Ruling GSTR 2005/6
- The update reflects changes to subsection 38-190(3) of the A New Tax System (Goods and Services Tax) Act 1999
- Changes impact how GST applies to cross-border supplies
- Schedule 2 of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 applies from 1 October 2016
- Expected completion of the update is October 2024.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
