Review of the Application of GST to Cross-Border Transactions

The Chairman of the Board of Taxation, Mr Dick Warburton, today announced the release of a discussion paper on the Board’s review of the application of GST to cross‑border transactions.

The Government has asked the Board to consult widely with relevant stakeholders and report to the Government on improvements to the design of the GST system necessary to ensure that cross‑border transactions are treated in an efficient and effective manner. A particular focus will be those design features underpinning the involvement of non‑residents in the Australian GST system with a view to simplifying the design.

The Board has developed this discussion paper to facilitate stakeholder consultation. In developing the paper the Board consulted with its expert panel which consisted of GST taxation advisors chosen for their expertise to assist with the review.

The Board welcomes submissions on issues raised in the discussion paper. The closing date for submissions is 4 September 2009. Submissions may be sent to:


Facsimile: (02) 6263 4471

Review of the application of GST to cross-border transactions
The Board of Taxation
c/- the Treasury
Langton Crescent

Copies of the Board’s discussion paper are available from Printed versions of the paper are available by email request sent to, or by phoning the Board of Taxation Secretariat on (02) 6263 4366.


Vernon Joice
Board of Taxation Secretariat
Ttelephone (02) 6263 4369