Legislative developments – 2011 – GST cross-border transactions


  • In the 2010-11 Budget the Government announced that it had accepted all of the recommendations of the Board of Taxation on the application of GST to cross-border transaction.
  • The reforms will apply from the first quarterly tax period after royal assent.

Links to documents

Media releases

Discussion papers

  • Treasury discussion paper – 15 February 2011 – Implementation of the recommendations of the Board of Taxation’s review of the GST cross-border transactions
  • Submissions
  1. Australian Financial Markets
  2. Conference of Asia Pacific Express Couriers
  3. Corporate Tax Association
  4. CPA Australia
  5. Law Council of Australia
  6. Media Federation of Australia
  7. NSW Young Lawyers
  8. The Institute of Chartered Accountants
  9. The Tax Institute

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