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.

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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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Doing business in New Zealand

If you’re an Australian business looking to operate in the New Zealand market, Alliott NZ Chartered Accountants provide strategic business guidance and practical financial advice on how to structure your business here. Call us on +64 9 520 9200 or read more.

Source Australian Tax Office