The GST obligations arising in respect of cross-border transactions can be complicated. In addition, there are customs duty implications that can arise in circumstances that may not be obvious. This paper explores the tricks and traps around these matters and will discuss market trends for the management of these issues, including:
- recent GST cases and developments in the cross-border transaction context
- why customs duty is important and when it can arise
- recent advancements in technology that groups can use to manage their obligations.