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Australia $75,000 GST threshold on digital services

  • VAT
  • 09 October 2015 | Richard Asquith

Australia $75,000 GST threshold on digital services

Australia’s latest exposure draft for the implementation of 10% GST on digital services sold to consumers by foreign providers includes a AUD 75,000 GST registration threshold.

Australia is looking to avoid the heavy compliance burden and confusion imposed on companies by the EU 2015 B2C e-services rules, introduced from 1 January 2015.

Market places to be liable for Australian GST

Australia is also proposing that marketplaces, such as Amazon, eBay, Google Play and Apple iTunes, would be responsible for GST compliance, not the providers using their platforms.

The new Australian GST 10% levy on non-resident digital services (ap’s, software, e-books, streaming music, video and games) will come into place on 1 July 2017. It is expected to raise AUD 100 million per annum.

The initial exposure draft was released in May 2015. This latest update is based on an eight-week consultation. There is also a proposal that non-for-profit providers of e-services would have a registration threshold of AUD 150,000 per annum.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.