- Purchasers of newly constructed residential premises or new sub-divisions are required to remit GST directly to the ATO from 1 July 2018.
- Offshore supplies of low value goods to a consumer will be treated as being connected with Australia, and therefore subject to GST from 1 July 2018.
- The luxury car tax on cars re-imported into Australia, following a refurbishment overseas, will be removed from 1 January 2019.
2019 Top Tax Changes – Goods and Services Tax (GST)
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