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  • Meeting deferred GST obligations

    The deferred GST scheme allows importers to defer the payment of GST on taxable imports into Australia, until the first activity statement lodged after the goods are imported.

    You can apply to us for approval to participate in the scheme. First, check the rules to work out if you are eligible to participate.

    To be eligible you must:

    • have an ABN and be registered for GST
    • lodge your activity statements electronically on a monthly basis
    • have no tax debts.

    Additionally, you may not be eligible if:

    • you or GST group members and partnerships fail to keep up-to-date with tax returns or payments
    • you or anyone else relevant to the application have been convicted or penalised by a court for specific offences in the past three years.

    If you fail to meet these conditions you'll no longer be part of the deferred GST scheme, which means:

    • customs will keep your goods until you pay the GST
    • you have to register for the scheme again.

    See also:

    Last modified: 08 Jun 2018QC 55937