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.

See also: