GST applies to international sales of services and digital products into Australia (the Netflix tax)
From 1 July 2017, GST will apply to imported services and digital products.
If you are an Australian GST registered business, you will not be charged GST on your purchases from a non-resident supplier if you:
provide your ABN to the non-resident supplier
state you are registered for GST.
Examples of imported services and digital products from overseas include:
digital products such as streaming or downloading of movies, music, apps, games and e-books
services such as architectural, educational and legal.
If you are purchasing imported services and digital products only for your personal use, you should not provide your ABN.