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  • Avoid being incorrectly charged GST from overseas

    GST on low value goods imported into Australia commences from 1 July 2018.

    Low value imported goods are physical goods – excluding tobacco, tobacco products and alcoholic beverages – with a customs value of A$1,000 or less.

    If you're an Australian GST-registered business, you should not be charged GST when purchasing these goods for your business use, if you provide your supplier with both:

    • your Australian business number (ABN)
    • a statement that you are registered for GST.

    If you're charged GST incorrectly, you should speak to your supplier about a refund.

    Note that not all receipts that have GST applied will be tax invoices. To be considered a tax invoice, they will need to contain an ABN. Overseas suppliers may be registered in the simplified GST system and have an ATO reference number (ARN) instead of an ABN.

    Find out more:

      Last modified: 18 Jun 2018QC 56028