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GST on Low Value Goods to Australia

The Federal Parliament in Australia has introduced the Treasury Laws Amendment (GST Low Value Goods) Act 2017. Under this Act, businesses outside of Australia will need to apply a 10% Goods and Services Tax (GST) on their sales of low value goods* to consumers in Australia (B2C) with effect from July 1, 2018.

Exporter** with an annual B2C turnover of AUD 75,000 and above generated from Australia will need to register with the Australian Taxation Office (ATO) to obtain their ATO Reference Number (ARN) and include it in the customs documentation for low value B2C shipments to Australia. In addition, exporters will need to charge and collect GST on these low value goods and lodge GST returns to the ATO on a quarterly basis.

For more information on the changes, please visit the ATO website at www.ato.gov.au/AusGST

*Valued at AUD 1,000 and below per shipment
**Include sellers, operators of online marketplaces and entities that assist Australian consumers to acquire goods from overseas e.g. an offshore mailbox or a personal shopping service provider.