Australia's Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 was approved by both houses of the parliament on 4 May 2016 and received royal assent on 5 May ({News-2016-02-11/P/2- previous coverage}). The Act includes measures concerning the goods and services tax (GST) treatment of cross border transactions, including:

• Expanding the scope of GST to require that non-resident…