Private ruling: GST and supply of online music streaming via a subscription-based model
Published: January 2014

Ruling: Q1: Based on the information provided to the Australian Taxation Office, is the supply of online music streaming via a subscription-based model by a non-resident entity to an Australian customer connected with Australia under section 9-25 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and therefore subject to GST? | A1: No, based on the information provided, the supply of online music streaming via a fee-based subscription model by the non-resident entity to an Australian customer is not connected with Australia under section 9-25 of the GST Act and therefore is not subject to GST.




Subject: GST and supply of online music streaming via a subscription-based model: In order to protect the privacy and commercial in-confidence components of this private ruling the following summary is provided