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  • Tax on retail sales of goods and services into Australia

    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. GST is a consumption tax similar to sales tax or value-added tax.

    GST on low value imported goods

    As of 1 July 2018, GST will apply 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 in the existing Australian GST registration system, or the simplified GST system.

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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: 24 Nov 2017QC 49240