A summary of the GST: Cross-border services, intangibles and goods discussion document, available at SlideShare.
Alternative formats available for the summary: PDF (518 KB), PowerPoint (1.08 MB).
GST and online purchases
A Government discussion document, GST: Cross-border services, intangibles and goods, seeks feedback on proposals for the collection of GST on online purchases of services and intangibles. It also discusses the collection of GST on low-value imported goods.
Submissions closed on 25 September 2015.