ARTICLE · 20 JULY 2018

Australia Announces New GST Rules

TMF Group BV

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Australia has announced GST is applicable on certain supplies of low value goods at AU$1,000 or less as long as it is consumed in or imported into the country.

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Bobby Stevansen Acevski

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Australia has announced GST is applicable on certain supplies of low value goods at AU$1,000 or less as long as it is consumed in or imported into the country.

Effective 1 July 2018, the government of Australia announced that goods and services tax (GST) is payable on certain supplies of low value goods (namely goods valued at AU$1,000 or less) that are purchased by consumers or imported into Australia.

Either the electronic distribution platform (EDP) operator, the merchant or the re-deliverer will be liable to collect the GST on low value imported goods at the time of sale. These classifications are important as the new GST rules invoke a hierarchy in determining GST liability:

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