I have a better understanding of the process. I'm just awaiting confirmation from Border Protection (Customs).
First of all, I don't know how it will effect a consumer who buys goods from overseas from and online store "completely". If that O/S store is registered for GST, it will be built into the price and you will pay for the GST for that item. The ATO collects the GST from the supplier and your goods will be marked as "GST paid" before it hits our shores. THEN - you need the item cleared. That's the part I'm unsure of.
If that store has not registered for GST, the item sits in Customs and the consumer has to pay GST + Clearance - through a Declaration form and then it may need a Freight Forwarder to provide clearance. A really BIG mess. If you are thinking of abandoning the goods, you will be sent a letter from Border Protection to pay storage and shipping charges back to the country of origin.
For RTBB - We provide our ABN to Border Protection, and we pay GST upon entry to Australia. We clear the items (still waiting on an exact procedure) and then we onsell to the consumer +GST. I'm waiting on Border Protection to provide me with the exact procedure. It may be all done online as we are classed as an "importer of goods" and not a "consumer".
Clear as mud ?
