Australian goods and services tax (GST) generally applies to sales of imported services and digital products to Australian consumers. Examples of imported services and digital products include online supplies of software, digital trade journal/magazine subscriptions, website design or publishing services and legal, accounting or similar consultancy services. GST does not apply to your business purchases of imported services and digital products if you are a business registered for GST in Australia. For the supplier not to charge you GST, you will need to: give them your Australian business number (ABN), and state that you are registered for GST. Example – Australian business registered for G
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