The Board of Taxation has released 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 closing date for submissions is 4 September 2009.