This page will give you – as a non-resident business delivering services, digital products and low value imported goods into Australia – some additional specific information about concepts, how the process works and what to do.
This information should be read with Non-resident businesses and GST and GST on imported services, digital products and low value imported goods.
If you are an Australian business or consumer, see:
- GST and consumers – imported services, digital products and low value imported goods
- GST and Australian businesses – imported services, digital products and low value imported goods
Details to help you work out if sales are connected with Australia
Sales of imported services, digital products and low value imported goods are connected with Australia if:
- they are not sold to GST-registered businesses
- the purchaser is an Australian consumer or consumer
- a merchant, an electronic distribution platform operator or a redeliverer helps to bring the good, product or service to Australia
- the exception for multiple goods totalling over A$1,000 doesn't apply.
Who charges GST
You may need to register for and charge GST if you:
- are a merchant who sells imported services, digital products and low value imported goods to customers who are not registered for GST
- are an electronic distribution platform (EDP) operator, such as an online marketplace or app store that merchants use to sell imported services, digital product and low value imported goods
- are a redeliverer that helps to bring low value imported goods to Australia.
There are different obligations for transporters or customs brokers, drop shippers, Australian businesses and Australian consumers.
Only one business charges GST
Only one business is required to charge GST on a sale:
- If an EDP operator is responsible for GST on a sale, the merchant won't be responsible for GST.
- If an EDP operator or the merchant is responsible for GST on a sale, a redeliverer won't be responsible for GST.
When not to charge GST
Some sales don’t include GST. These GST-free sales are known as 'zero-rated' sales in some countries. See GST-free supplies for non-residents.
GST doesn't apply to sales of imported services, digital products and low value imported goods when they're made to Australian GST-registered businesses.
Customs documents for low value imported goods
You must include certain tax information on import documents:
- your Australian business number (ABN) or ARN (vendor ID)
- your customer's ABN if they have supplied it to you
- if you have collected GST