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, we will examine transactions that cross international boundaries, and discuss the GST implications of each type.  

There are a number of variations and permutations of cross border transactions, but this course will focus on the more common types of international transactions that carry GST consequences. These include:

  • Supplies made by non-residents
  • Supplies made to non-residents
  • Supplies made in locations outside Australia
  • Online 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.
  • Apply the GST treatment of the transactions covered by this course to given scenarios.


This course is suitable for tax practitioners in public practice, small to medium enterprise and the corporate sector.

This course is based on the Australian taxation system.

365 Days