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  • If you are a redeliverer

    This information is helpful if you are a redeliverer.

    Make sure you read this along with Non-resident businesses and GST and GST on imported services, digital products and low value imported goods into Australia to find out the rules that apply more generally.

    On this page

    What is a redeliverer

    A redeliverer acts as a go-between when overseas merchants don't ship goods to Australia. They collect, accept delivery of or purchase overseas goods on behalf of customers based in Australia.

    You are a redeliverer if you help to get goods to Australia by providing:

    • an offshore mailbox service with an address outside Australia where goods are delivered
    • a shopping service that buys or helps to buy goods outside Australia as an agent of an Australian customer.

    If a merchant or EDP operator helps to get goods to Australia, they are responsible for GST instead of you.

    Transporters aren't usually redeliverers.

    When a redeliverer is responsible for GST

    If you are a redeliverer, you will be responsible for GST, if:

    Your GST turnover includes revenue from your fees and charges, as well as the value of the low value imported goods you redeliver.

    GST applies to all of your services, including international transport services and insurance for the transport of the goods.

    When you are registered for GST, you need to ensure certain information is given to customers and included on customs documents.

    Example: Using a redeliverer

    Jia wants to purchase a coat for A$200 from Clancy's, a store in the United States. Clancy's does not ship its products to Australia.

    Jia contacts Take-it-Home Co to help her bring the coat to Australia. Take-it-Home Co gives her an address in the United States. Jia buys the coat from Clancy's, which ships the coat to this United States address. Take-it-Home Co then arranges for the coat to be shipped to Australia.

    Take-it-Home Co is registered for GST and charges Jia A$44, including A$4 GST, for the services it provided to bring the goods to Australia. It also charges Jia A$20 in GST on the coat, which is 10% of the amount Jia paid to Clancy's.

    Take-it-Home Co pays A$24 in GST to the ATO.

    End of example

    See also LCR 2018/3 When is a redeliverer responsible for GST on a supply of low value imported goods?

    Exceptions to charging GST for redeliverers

    You're not required to charge GST to Australian business customers that are registered for GST for either the supply of:

    • the low value imported goods
    • your redelivery service.

    You are required to charge GST on your redelivery service, not the low value imported goods, if either of the following apply:

    • You apply an exception for multiple goods totalling over A$1,000 because the goods will be shipped together in one consignment to Australia. These goods will be taxed at the border.
    • GST doesn't apply to the goods (known as GST-free or input taxed supplies).
    Last modified: 08 Dec 2021QC 55423