GST and imported goods

When will imported goods be a supply connected with Australia?

If you are the supplier of imported goods, your supply will be connected with Australia if one or more of the following applies:

• you import the goods
• you install or assemble the goods in Australia
• your agreement to sell the goods occurs after the goods have been imported (see the Example: Imported goods supplied under a trial period)
• you have purchased the goods that you are selling from the importer of those goods and on-sell the goods within Australia.

For more information about connected with Australia rules, refer to Goods and Services Tax Ruling GSTR 2000/31 Goods and services tax: supplies connected with Australia Connected with Australia in the GST overview.

Sections within Taxable supplies and low value imported goods

• When will imported goods be a supply connected with Australia?
• Who is the importer of low value goods?