Tax on retail sales of goods and services into Australia
Australian goods and services tax (GST) may apply to you for retail sales of low-value goods, services or digital products to Australia.
Retailers, online marketplaces and goods re-deliverers may need to register and pay GST to the Australian Taxation Office. GST is a consumption tax similar to sales tax or value-added tax.
GST on low value imported goods
From 1 July 2018, GST will apply to retail sales of low-value goods (A$1,000 or less) to Australia, when purchased by consumers. For low-value goods, GST is collected through the sale, instead of at the border.
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GST on imported services and digital products
GST applies to sales of imported services and digital products sold to Australian consumers since 1 July 2017.
See also:
- GST on imported services and digital products
- Our compliance approach to imported services and digital products
GST and cross-border transactions between businesses
GST does not apply to certain services and digital products provided within Australia by overseas businesses to Australian businesses.
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