Advice under development: Goods and services tax: determining if you are making cross-border supplies to an Australian consumer
Issue: Definition of Australian consumer
Category: GST
Type of advice: Final Goods and Services Tax Ruling
Status: Under development
Expected completion: To be advised
Purpose: This Ruling will provide the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | On 10 June 2026, we published Draft Ruling Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer . It replaces Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers , which will be withdrawn. However, the Commissioner’s view has not changed. The Draft Ruling clarifies and expands on the existing views in GSTR 2017/1. However, due to several structural changes and additions, we issued a new Draft Ruling rather than an update to GSTR 2017/1. | The Draft Ruling includes: | greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax | options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.
Comments: GSTR 2026/D1 published on 10 June 2026. Comments period closed on 24 July 2026.
Referenced documents: GSTR 2026/D1 | GSTR 2017/1