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Simplified GST registration

implified GST is fully secure and accessible via our online services for non-residents. Our online services for non-residents will allow you to register, lodge and pay your Australian GST in order to quickly and easily meet your GST obligations.
If you only sell low value imported goods, you will not be able to apply to register using simplified registration until 1 January 2018.
You can register for simplified GST if you make:
  • sales of one or more inbound intangible consumer supplies
  • taxable supplies of low value imported goods (subject to parliamentary approval).
An inbound intangible consumer supply is a sale of anything other than goods or real property (for example, digital products and other services) that is:
  • made to an Australian consumer
  • not wholly done in Australia or made through an enterprise you run in Australia.
By registering for the Simplified GST registration system you are electing to be a Limited Registration Entity and will not be entitled to Australian GST credits for acquisitions.
In the simplified GST system for non-residents – you:
  • do not have to prove your identity
  • use an ATO reference number (ARN) instead of an ABN
  • cannot issue tax invoices or adjustment notes
  • cannot claim GST credits
  • must lodge your GST returns and pay GST quarterly
  • can pay electronically via SWIFT bank transfer or credit card.
Source:  https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Doing-business-in-Australia/Australian-GST-registration-for-non-residents/#FullGSTregistrationwithABN
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