found this article and questions and answers at the end detail more info:
https://www.penguinaccounts.com.au/gst-low-value-imports-2018/eg
Jonathan says
June 7, 2018 at 1:05 am
I have not been able to find an answer to this question anywhere: What happens if an Australian consumer purchases less than $1,000 of goods (where GST applies), but the overseas company selling them does not have a turnover in Australia equalling or exceeding $75,000 AUD? It would seem that in such circumstances such goods won’t be subject to GST simply because there won’t be any mechanism to collect it. And if that is the case, I hope consumers buying these goods are not penalised in any way, since it is not their fault. I know the companies I buy from overseas wouldn’t have a hope of meeting the $75,000 threshold, but then again I cannot buy the particular goods they sell from large scale suppliers anyway as they are small, specialist suppliers of “niche-market” products.
Reply
Penguin Management says
June 10, 2018 at 8:38 am
Thanks for your question, Jonathan. We’ve been getting a lot of similar enquiries lately and have updated the article with some more information for businesses with less than AUD$75,000 turnover. In short, if the overseas company you are purchasing from is not registered for GST with the Australian Taxation Office, then the recipient or consumer (you) of the goods will be contacted at the border to pay the 10% GST. Hope this clarifies it for you. The Penguin Team
