GST 2012

GST and cloud computing

Source: New South Wales

Published Date: 24 Oct 2012

 

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Cloud Computing poses various challenges in relation to GST law and practice. This paper seeks to explore the implications of cloud computing in terms of current GST law, as well as identify areas where GST law may need to change in future.

Items to be covered include: 

  • when is a supply of cloud computing “connected with Australia”? 
  • when will RITC be available on cloud computing services?
  • who makes acquisitions of cloud computing services for GST purposes and for what consideration?
  • registration of offshore cloud computing providers
  • gaps in GST coverage of cloud computing
  • future shape of GST regarding cloud computing.

Individual Session

GST and cloud computing

Author(s): Mark Tafft FTI
Materials from this session:

Details

  • Published By: Mark Tafft FTI
  • Published On:24 Oct 2012
  • Took place at:The Menzies Hotel, Sydney

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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