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  • GST on low value imported goods

    New legislation may affect overseas businesses with an Australian GST registration turnover threshold of A$75,000 or more.

    From 1 July 2018, overseas businesses may need to register for GST, charge GST on imported goods valued at A$1,000 or less sold to consumers in Australia, and pay the GST collected to us. This applies to items like clothing, cosmetics, books and electronic appliances.

    This adds to another change which, from 1 July 2017, applies GST to sales of imported services and digital products sold to Australian consumers.

    What does this mean?

    If you're registered for GST and buy any of these items from overseas, you'll need to supply your ABN and a statement that you are registered for GST at the time of purchase, so you won't be charged GST. However, if you aren't registered, or your purchases of low value imported goods are not for a business purpose, you'll pay GST and won't be able to claim it back.

    We've published Draft Law Companion Guidelines and other guidance material on our website.

    Enquiries about GST on low value goods can be sent to our email address, AustraliaGST@ato.gov.au

    See also:

      Last modified: 13 Mar 2018QC 52936