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  • Tax on retail sales of goods and services into Australia

    Help during the COVID-19 period

    Many businesses have been affected by COVID-19, affecting their ability to meet GST obligations. If you are experiencing difficulties, get in contact with us so we can support you.

    We understand that many businesses have been affected by COVID-19 and this may affect your ability to meet your Australian GST obligations. If you are experiencing difficulties at this time, get in contact with us so we can support you.

    If you need our help with COVID-19 related issues affecting your Australian GST obligations, email us at AustraliaGST@ato.gov.au

    In the email provide:

    • your GST registration number – your Australian reference number (ARN)
    • a brief outline of your issues
    • how it impacts your obligations.

    To protect the integrity of your business records and prevent delays in us responding, this email should be sent by your ‘authorised contact’ for Australian GST. If your authorised contact is unavailable, you should still email us but, we may need to ask for some further information to be certain you are a representative of the business.

    Next step:

    GST on imports

    Australian goods and services tax (GST) may apply to you for retail sales of low value goods, services or digital products to Australia.

    Retailers, online marketplaces and goods re-deliverers may need to register and pay GST to the Australian Taxation Office (ATO). GST is a consumption tax similar to sales tax or value-added tax.

    GST on low value imported goods

    GST applies to retail sales of low value goods (A$1,000 or less) to Australia, when purchased by consumers. For low value goods, GST is collected through the sale, instead of at the border.

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    GST on imported services and digital products

    GST applies to sales of imported services and digital products sold to Australian consumers since 1 July 2017.

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    GST and cross-border transactions between businesses

    GST does not apply to certain services and digital products provided within Australia by overseas businesses to Australian businesses.

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    Registering for GST

    Non-resident businesses can choose to register for standard GST registration or simplified GST registration.

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    Chinese web content

    Information on the application of Australian GST has been translated for businesses in China.

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    More information

    • Send an email to AustraliaGST@ato.gov.au
    • Phone us on +61 2 6216 1111 between 8.00am to 5.00pm Monday to Friday, except for national public holidays. Please advise 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, you can phone +61 3 9268 8332 and ask to be connected to 1300 146 094.
      Last modified: 23 Apr 2020QC 49240