The purchase of digital products (eg software, downloaded music and movies) in Australia has become increasingly popular over the last few years. The Australian Government has announced that GST will apply to digital products and services imported by Australian consumers.
You may find that some of the products/software/services purchased overseas now includes GST. The Australian Tax Office [ATO] has two types of GST Registration for overseas suppliers. The standard GST Registration that we all know and love and an alternative "Simplified/Limited Registration. If suppliers are using this second method of reporting GST, they will not have an ABN nor will they issue a "Tax Invoice". For Australian businesses registered for GST, you may advise these suppliers that you have a valid ABN, you are registered for GST and the product/service is for business use.
For more information, check the ATO website.