Goods and services tax: supplies connected with Australia

GSTR 2000/31 explained when supplies are connected with Australia under section 9-25 of A New Tax System (Goods and Services Tax) Act 1999 .

GSTR 2000/31 has been reviewed and replaced to incorporate the amendments made by the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 . The amendments impact how GST applies to cross-border supplies. Schedule 1 of this Act (about business to consumer supplies) applies from 1 July 2017, and Schedule 2 (generally about business to business supplies) applies from 1 October 2016.

GSTR 2000/31 is replaced with three new Rulings: • GSTR 2018/1 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia) • GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia) , and • Draft GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia) .

The new Rulings maintain the existing ATO views expressed in GSTR 2000/31 and introduce new content for digital supplies and changes brought about by the legislative amendments.