- Australia’s GST system for cross-border e-commerce is centered on a 10% GST rate and a GST registration threshold of AUD 75,000 in Australian-linked taxable turnover over 12 months.
- For low-value imported goods (customs value of AUD 1,000 or less) sold B2C to Australian residents, GST is generally collected at the point of sale rather than at importation.
- These low-value imports usually do not attract customs duty and clear faster, but the rule does not apply to tobacco, tobacco products, or alcoholic beverages.
- GST responsibility depends on the supply chain: it may fall on the seller, an electronic distribution platform (marketplace), or the importer/customer.
- Sellers should assess whether sales are Australia-linked, whether goods are low-value imports, and whether inventory is shipped from overseas or already held in Australia.
Source: 1stopvat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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