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  • Who is eligible to defer GST?

    Importers will only be eligible to defer GST if they:

    • have an Australian business number
    • are registered for the GST
    • lodge their BAS monthly, via the internet-based, e-commerce system operated by the Australian Taxation Office (ATO)
    • pay their BAS liabilities electronically
    • deal with Customs electronically
    • as a general rule, do not have any debt or returns outstanding with the ATO, and
    • have received approval in writing from the ATO to defer payment of GST.
      Last modified: 01 Sep 2015QC 16450