As an update to our last communication to you on March 2, 2018, the Australia Taxation Office (ATO) will impose a new Goods and Service Tax (GST) to be assessed on low-value goods sold to consumers in Australia effective July 1, 2018 .

The ATO has classified a low-value good as physical good sold on line or by phone and is valued at $1000 AUD or less (approximately $750 USD). If in the calendar year the merchant (seller) records more than $75,000 ($57,750 USD) in sales to Australia, excluding sales on any third-party market places (i.e. Amazon, EBay, Walmart, etc.), they must register with the ATO. Once registered, merchants (sellers) will charge GST on relevant sales and remit the GST to the ATO. The GST payment from the merchants (sellers) will be due by the 28 th day following the end of each quarter. Merchants (sellers) will need to report their sales quarterly to the Australia Taxation Office.

The ATO has posted information on its website in regard to compliance which you may find useful. Click for more info.

Additional Resources:
The ATO website walks you through the registration process for GST . Look for Registering for GST (Australian GST registration for non-residents) . Scroll down the page and select Register Now . You need to download an application and set up a user id and password before you start your registration.

Email the ATO at

Call the ATO:
  • +61 2 6216 1111 between 8:00 a.m. and 5:00 p.m., Monday to Friday, Australian Eastern Standard Time
  • Ask to be connected to 1300 146 094 with code 118# when prompted
  • Clients that would prefer to speak in a language other than English and would like help from a tax officer, can call the Translating and Interpreting Service on +61 3 9203 4027 (from outside Australia) or 13 14 50 (in Australia)
QUESTIONS? Reply to this communication or email and we will respond as soon as possible.