GST on low value imported goods

In the 2016-17 Budget the Government confirmed the GST will be extended to low value imports of physical goods imported by consumers from 1 July 2017.

A vendor registration model will be used where non-residents with an Australian turnover of $75,000 or more will be required to register and charge the GST.

This change will require the unanimous agreement of the States and Territories prior to the enactment of legislation.

See also

    Last modified: 12 May 2016QC 47380