Effective since 1 of July 2018.
According to Tax and Superannuation Laws Amendment (2016 Measures No1) Act 2016, electronic/digital services provided by non-resident providers fall under 10% GST.
VAT Standard rate
VAT Reduced rate
There is no reduced rate established.
VAT calculation peculiarity
VAT= Total revenue * 10/110
Registration for GST is only necessary where annual taxable supplies to Australia are in excess of AUS$ 75,000.