From 1 July 2017 GST will apply to imported low value goods. This includes all physical goods sold to consumers and imported into Australia that have a value equal to or less than A$1,000. These goods are currently exempt from GST.
On 16 February 2017, the Government introduced the law to Parliament that will amend the law to extend (GST) to low value imports of physical goods imported by consumers from 1 July 2017.
There is no change to the GST treatment of taxable importations for goods over A$1,000. Imported goods with a customs value over A$1,000 will continue to have GST and customs duties applied at the border
Links and documents
- GST on low value imported goods new legislation
- Media release by the Minister for Small Business Levelling the playing field for Aussie small businesses online 17 February 2017
- 2016-17 Budget paper No. 2 - Revenue Measures page 2
- Media release by the Treasurer Statement: Council on Federal Financial Relations Tax Reform Workshop 21 August 2015
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