Coronavirus (COVID-19) updates from the Australian Government

Applying GST to low value goods imported by consumers

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Exposure Draft

Key Documents

The Government has released exposure draft legislation and associated explanatory material that would amend the goods and services tax (GST) law to give effect to the 2016-17 Budget decision to apply GST to low value goods imported by consumers.

From 1 July 2017, the law will require overseas vendors, electronic distribution platforms and goods forwarders to account for GST on sales of low value goods to consumers in Australia if they have GST turnover of $75,000 or more.

The intention is that low value goods imported by consumers in Australia will face equivalent GST treatment to goods that are sourced domestically. 

Submissions

34 submissions were received for this consultation.

Amazon - pdf 167.34 KB
AmCham - pdf 440.7 KB
Anonymous - docx 24.51 KB
ASICS - pdf 714.77 KB
Baker and McKenzie - pdf 2.56 MB
Browning, S T - pdf 46.47 KB
Choice - pdf 271.35 KB
Cromie, Suzanne - pdf 60.46 KB
Ebay - pdf 643.91 KB
Falkiner, Stephen L - pdf 13.11 KB
Freight & Trade Alliance - pdf 202.95 KB
Master Electricians - pdf 223.11 KB
Meuross, Doug - pdf 14.98 KB
Motor Trades Qld - pdf 536.84 KB
NORA - pdf 46.7 KB
PayPal - docx 923.4 KB
Peters, Eddie - docx 28.98 KB
Pitney Bowes - pdf 1.35 MB
RCWholesale - docx 27.71 KB
Retail Council - pdf 568.67 KB
RetailNZ - pdf 1010.97 KB
Robree - docx 26.8 KB
SEKO Logistics - docx 34.14 KB
Stilling, Keith - docx 35.99 KB
Tax Institute - pdf 225.02 KB
Walker, Chris - pdf 12.81 KB