Imported services and digital products are also known as inbound intangible consumer supplies.
Examples of imported services and digital products include:
- supplies of digital content such as e-books, movies, TV shows, music and online newspaper subscriptions
- online supplies of games, apps, software and software maintenance
- webinars or distance learning courses
- insurance services
- gambling services
- online dating services
- booking services for events or places within Australia (such as hotel accommodation or sports events)
- website design or publishing services
- professional association services (ie membership fees)
- legal, accounting, architectural or consultancy services.
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