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From 1 July 2018, goods with a customs value of AUD1000 or less (low value goods) may attract the Goods and Services Tax (GST) at the point of sale if imported from overseas by consumers in Australia. There will be no changes to: the AUD1000 threshold for reporting and collection of duties and taxes at the border border clearance processes the flow of goods across borders current import requirements for tobacco, tobacco products or alcoholic beverages. Businesses with sales (subject to Australian GST) of AUD75000 or more to consumers in Australia within a 12 month period, will need to register with the Australian Taxation Office (ATO), collect GST at the point of sale and remit that GST to the ATO. This includes businesses that are: merchants who sell goods to consumers electronic distribution platform operators re-deliverers There are rules that determine which businesses will need to register for, and charge GST. Further information on GST registration for no...

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 Au...

From 1 July 2018, GST will apply to sales of low value imported goods (valued at A$1,000 or less) to consumers in Australia. These GST changes will also affect Australian GST-registered suppliers including Australian retailers who 'drop ship'. Drop shipping in this context refers to sales of goods that are located overseas at the time of sale and sent directly to consumers in Australia from an overseas source (for example, manufacturer, wholesaler or warehouse). Currently these transactions do not incur GST. However, from 1 July 2018, Australian retailers should treat these sales the same as other domestic sales, and apply GST at the point of sale. These changes will ensure goods sourced domestically and from offshore receive the same GST treatment when sold to consumers in Australia. Imported goods valued above $A1,000, as well as all tobacco products and alcoholic beverages, will continue to have GST applied at the Australian border as per current arrang...

GST on low value goods imported into Australia commences 1 July 2018. Low value imported goods are physical goods, excluding tobacco, tobacco products or alcoholic beverages, with a customs value of AUD$1,000 or less. From 1 July, overseas businesses that sell these goods to consumers in Australia will need to register for GST if they meet the $75,000 GST registration threshold, collect the GST on sales and remit the GST to the ATO. This change also means that Australian based retailers that drop-ship goods will need to charge GST from 1 July. The changes ensure that goods imported by consumers in Australia receive the same tax treatment as goods purchased domestically. If you're an Australian GST-registered business you should not be charged GST when purchasing these goods for your business use if you provide your supplier: your ABN and a statement that you are registered for GST. If you're charged GST incorrectly, speak to your supplier. Note that not a...