• International taxation of goods and services supplied to Australia

    If you are a non-resident and make supplies of goods, services or digital products to consumers or GST-registered businesses in Australia, new GST rules apply to you.

    Find out about:

    GST on services and digital products

    From 1 July 2017, goods and services tax (GST) will apply to cross-border supplies of digital products and other services imported by Australian consumers.

    This includes:

    • digital products such as streaming or downloading of movies, music, apps, games and e-books
    • services such as architectural or legal services.

    If you meet the registration turnover threshold of A$75,000 and make these supplies, you will be required to register for GST.

    See also:

    GST and cross-border transactions between businesses

    From 1 October 2016, certain transactions between overseas businesses and Australian businesses are no longer subject to GST.

    Review your enterprise arrangements and consider whether you still need to be involved in Australia’s GST system.

    See also:

    GST on low value imported goods

    The government has announced that from 1 July 2017 GST will apply to imported low value goods. This includes all physical goods sold to consumers and imported into Australia that have a value equal to or less than A$1,000. These goods are currently exempt from GST.

    Under this measure, you may need to register and pay GST if you:

    • are a non-resident supplier who sells low value goods to consumers and import the goods into Australia, and
    • meet the registration turnover threshold of A$75,000.

    See also:

    Registering for GST

    Non-resident businesses can choose to register in the existing full GST registration system or the simplified GST system for non-residents.

    You only need to register once, even if you supply more than one type of good or service.

    Note: Being registered for GST purposes does not mean you are a permanent establishment for income tax purposes.

    Simplified GST registration system

    Under the simplified GST system, non-resident suppliers of goods or digital products and services will be able to register online with minimal information.

    Next step:

    • If you want us to tell you when the simplified GST registration system is available, email AustraliaGST@ato.gov.au.

    Full GST registration system

    To register under the full GST registration system, you need to:

    1. Apply for an Australian business number (ABN)External Link
    2. Register for an AUSkeyExternal Link
    3. Register for GST

    See also:

    More information

    For more information about imported services and digital products or the GST simplified system for non-residents:

    • Send an email to us at AustraliaGST@ato.gov.au.
    • Phone us on +61 2 6216 1111. 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. Please advise the operator to connect you to 1300 146 094, then wait until you hear instructions to enter '118#'. You will be transferred to an officer who can help you.
    • For a free interpreting service, you can phone +61 3 9268 8332 and ask to be connected to 1300 146 094.
      Last modified: 17 Feb 2017QC 49240