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    Productivity Commission review

    The law passed by the Parliament of Australia means that a vendor collection model will apply to low value imported goods as of 1 July 2018.

    The Act required the Productivity Commission to undertake a review of the new law and to report to the Australian Government. The Productivity CommissionExternal Link report was provided to government on 31 October 2017, then tabled in parliament and publicly released on 9 November 2017.

    The report found that 'given the decision to collect GST on low value imported goods and the current limitations of alternatives, the legislated model is the most feasible'.

    Other resources

    The following resources explain the new law:

    If you can't find an answer to your question, you can:

    Our business hours are 8.00am to 5.00pm, Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Saving Time (AEDST), Monday to Friday, except for national public holidays.

    When you phone us, ask the operator to connect you to 1300 146 094 with code 118#. You will be transferred to an officer who can help you.

    For a free interpreting service, phone +61 3 9268 8332 and ask to be connected to 1300 146 094.

    Your rights

    The Taxpayers' charter explains what you can expect from us.

    Report a concern

    If you think GST was not applied to a low value imported good when it should have been, you can report a concern to us.

    Last modified: 19 Mar 2018QC 52559