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 suppliers register and account for GST when making cross border digital supplies amounting to AUD 75,000 or more per year to Australian resident consumers not registered for GST (B2C supplies); and Amending the GST Law to minimize compliance costs for...