GST on low value imported goods

11 months ago
On 16 February 2017, the Government introduced legislation Treasury Laws Amendment (GST Low Value Goods) Bill 2017 (the Bill) into Parliament that will amend the law to extend Goods and Services Tax (GST) to low value goods imported by consumers in Australia from 1 July 2017.

We have published a draft Law Companion Guideline which sets out our draft view of how the proposed amendments will apply to determine when a supply of low value goods is connected with Australia. We also intend to issue further guidance about how to determine which entity is responsible for GST on a taxable supply of low value imported goods. This is expected to address issues such as when an electronic distribution platform (EDP) operator or redeliverer will be responsible for GST, and the rules where more than one EDP operator or redeliverer is involved in a supply. If there are particular scenarios on which you would like guidance, we invite your comments during the consultation period.

We are also consulting on other aspects of our administration of the proposed amendments. Check out what we are doing at our Low Value Goods Let’s Talk page.