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Australia launches new GST rules for overseas sellers

18 July 2017
Issue: 4608 / Categories: News , VAT

GST on services and digital products.

From 1 July 2018 businesses that sell goods into Australia will be required to charge goods and services tax (GST) on goods valued at A$1 000 or less.

UK businesses that sell more than A$75 000 of taxable supplies (including low value goods) a year to consumers in Australia will need to register with the Australian Taxation Office (ATO) by 1 July 2018 and charge GST on these sales to be paid quarterly. This covers sales of physical goods made by UK merchants through online marketplaces and re-deliverers.

UK suppliers that sell less than A$75 000 of taxable supplies a year will not be affected. This takes into account the total value of the supply including transport and insurance. They will not have to charge GST on consignments of goods with a customs value above A$1 000 because they will be subject to border tax duty and...

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