Goods and services tax (GST) generally applies to transactions that occur in Australia. There are however transactions that occur (at least partly) overseas that carry GST consequences. In this course, you will examine transactions that cross international boundaries, and discuss the GST implications of each type.

Key topics:

  • Supplies made by non-residents
  • Supplies made to non-residents
  • Supplies made in locations outside Australia
  • Internet transactions

This one hour online course forms part of the FastClass short course suite.

Learning objectives

  • Identify those cross border transactions that attract GST and those that do not
  • Outline the GST treatment of the transactions covered by this course


This online course is for people working in Public Practice and/or Small medium enterprise entities with responsibilities such as Sole Practitioners, Partners and Directors and those with a professional interest in taxation.

365 Days