ATO Updates Cross-Border GST Guidance: “Effective Use or Enjoyment” Outside Australia

• The ATO updated its advice pages in early March 2025.
• The update relates to cross-border GST and specifically addresses the application of paragraph b of item 3 in the table in subsection 38-190 1 to a supply.
• The update clarifies when “effective use or enjoyment” of the supply “takes place outside Australia”.

Source: taxathand.com

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.