Are there special rules for e-commerce?
- No. The rules of international taxation will apply.
- There are several publications by the Australian Tax Office (ATO) on the subject. The ATO website can be accessed at https://www.ato.gov.au/.
- The Organisation for Economic Cooperation and Development (OECD) has also published guides. You can find more information on their website at http://www.oecd.org/.
Read some more FAQS from our International section