GST on low value imported goods

May21

GST on low value imported goods

Flor- Hanly - Monday, May 21, 2018

GST on low value imported goods

Federal Parliament law passed that extends goods and services tax (GST) to low-value imports of physical goods imported by consumers from 1 July 2018.


GSTThe existing processes to collect GST on imports above $1,000 at the border are unchanged.

In summary, the reforms:

  • make supplies of goods valued at $1,000 or less at the time of supply connected with Australia if the goods are purchased by consumers and are brought into Australia with the assistance of the supplier
  • treat the operator of an electronic distribution platform (EDP) as the supplier of low value goods if the goods are purchased through the platform by consumers and brought into Australia with the assistance of either the supplier or the operator
  • treat re-deliverers as the suppliers of low value goods if the goods are delivered outside of Australia as part of the supply, and the re-deliverer assists with their delivery into Australia as part of a shopping or mailbox service that it provides under an arrangement with the consumer
  • allow non-resident suppliers of low value goods that are connected with Australia to elect to access the simplified registration and reporting system
  • prevent double taxation

Legislation and supporting material


The Treasury Laws Amendment (GST Low Value goods) Act 2017 received royal assent on 26 June 2017.

Businesses that meet the $75,000 registration threshold will need to take action now to review their business systems to ensure that they are able to comply. Call Flor-Hanly in Mackay on 07 4963 4800.


Source ATO




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