Internet Download

An Internet Download Tax is a tax on the consumption of data downloaded from the Internet. This information is collected as part of the normal process of monitoring and billing for Internet usage. GST is levied on the price of Internet services, which may or may not have any relationship to volume of usage. The Internet download tax is targeted at the volume of usage, irrespective of the price paid.

You can choose:
  • a rate per Gigabyte (GB)
  • whether this rate is to be indexed annually, and if so whether by the Consumer Price Index or by the growth in Nominal GDP.

The model assumes that the rate of Internet usage – at least over the next four years - does not change from the very high growth rates of around 50% per annum.

The model does not take into account any second round effects.

More Information

Internet Download Tax test