LOW VALUE THRESHOLD

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Key Points
 	
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•	Australian retailers have suggested that the threshold places them at a competitive disadvantage compared to overseas suppliers selling goods online.
•	However, in comparing local and overseas goods, consumers may take several factors into account, such as transport and handling costs, who can better honour warranties and who can provide the best after sales service.  They may also take into account some risk of potential non-supply of goods for which payment has already been made.  Price differentials may be influenced more by factors such as the exchange rate and business costs than any difference in GST or duty.
 	
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Pages 2-3
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