The Australian government has withdrawn the Goods and Services Tax (GST) on supplies of digital products made to Australian recipients from non-resident suppliers, with effect from 2 March 2023. This decision was taken due to legislative changes in the A New Tax System (Goods and Services Tax) Act 1999, which now ensures that GST is applied consistently to all supplies of digital products and other imported services to Australian consumers, and relieves non-resident suppliers of the obligation to account for GST on certain supplies.
Current ATO view on the GST treatment of a supply of digital products to Australian residents from non-resident suppliers can be found in two rulings: Goods and Services Tax Ruling GSTR 2019/1 and Goods and Services Tax Ruling GSTR 2017/1.
Source: ato.gov.au