From 1 July 2018, the goods and services tax (GST) will apply to retail sales of low value physical goods ($1000 or less) that have been imported to Australia and sold to consumers. The existing processes to collect GST on imports above $1000 at the border are unchanged.

If your business meets the $75,000 GST registration threshold and sells low value physical goods that have been imported, you’ll need to:


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© Commonwealth of Australia 2016 – Department of Industry, Innovation and Science