Australian GST for Overseas Sellers 2026: AUD $75K Threshold, 10% on Low-Value Goods, EDP Marketplace Rules | Crossborder Tax Tool
Updated 2026-08-17
Overseas sellers must register for Australian GST if their 'GST turnover' (sales connected to Australia, including low-value goods) exceeds AUD $75,000 per year. GST at 10% applies to low-value imported goods (≤AUD $1,000) sold to Australian consumers — this is separate from import GST on goods above $1,000. Since 1 July 2018, the 'low-value imported goods' regime requires overseas sellers and electronic distribution platforms (EDPs) like Amazon, eBay and Shopee to register, charge and remit GST on low-value goods. If you sell through a marketplace, the marketplace is typically responsible for collecting GST on your behalf (the 'operator' of the EDP is liable). If you sell through your own DTC store, you are responsible. Registration uses a simplified process — you don't need an Australian Business Number (ABN) if you register as an overseas entity. Quarterly BAS filing is required.
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AUD $75,000 threshold: what counts and when to register
You must register for Australian GST if your 'GST turnover' — the total value of sales connected to Australia — exceeds AUD $75,000 per year. This includes: low-value goods (≤AUD $1,000) sold to Australian consumers, goods already in Australia (e.g., stored in an Australian warehouse or FBA), and services connected to Australia. The threshold is assessed on a rolling 12-month basis.
Important: sales made through marketplaces where the marketplace collects GST on your behalf (as EDP operator) do NOT count toward your $75,000 threshold. Once you exceed $75,000, you must register within 21 days. If you expect to exceed the threshold in the next 30 days alone, you must register immediately. Registration uses a simplified process — you don't need an Australian Business Number (ABN) if you register as an overseas entity.
EDP marketplace rules: when the marketplace collects GST for you
Under the electronic distribution platform (EDP) rules, if you sell low-value goods through a marketplace like Amazon, eBay or Shopee, the marketplace operator is treated as the supplier and is responsible for collecting and remitting GST. The marketplace charges 10% GST at checkout, remits it to the ATO, and you do not include these sales in your GST return.
However, if you sell through your own website (DTC store) or through a marketplace that does NOT operate as an EDP, you remain responsible for GST. The EDP rules only apply to low-value goods (≤AUD $1,000) — for goods above $1,000, standard import GST applies at the border. Always check whether your sales channel operates as an EDP before assuming GST is handled.
Penalties: up to 75% of GST shortfall
The ATO can impose significant penalties for GST non-compliance: (1) failure to register — penalty up to 75% of the GST shortfall (the GST you should have collected but didn't); (2) failure to lodge BAS — penalty of $110 per 28-day period for small entities, $220 for larger entities; (3) general interest charge (GIC) on unpaid GST — calculated daily at approximately 10-11% per annum.
The ATO has been actively targeting overseas sellers since 2018, with data-matching from marketplaces and payment processors. Amazon, eBay and other platforms are required to report seller data to the ATO. Cross-referencing this data against GST registrations is a key ATO compliance strategy. If you are approaching the $75,000 threshold, register proactively rather than waiting for an ATO notice.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is the AUD $75,000 GST registration threshold?+
The AUD $75,000 threshold applies to your 'GST turnover' — the total value of sales connected to Australia, including: low-value goods (≤AUD $1,000) sold to Australian consumers, goods already in Australia (e.g., stored in an Australian warehouse or FBA), and services connected to Australia. The threshold is assessed on a rolling 12-month basis. Once you exceed $75,000, you must register within 21 days. If you expect to exceed the threshold in the next 30 days alone, you must register immediately. Sales made through marketplaces where the marketplace collects GST on your behalf do NOT count toward your $75,000 threshold.
How does the marketplace (EDP) GST obligation work?+
Under the electronic distribution platform (EDP) rules, if you sell low-value goods through a marketplace like Amazon, eBay or Shopee, the marketplace operator is treated as the supplier and is responsible for collecting and remitting GST. This means: (1) the marketplace charges 10% GST at checkout, (2) the marketplace remits the GST to the ATO, (3) you do not need to include these sales in your GST return. However, if you sell through your own website (DTC store) or through a marketplace that does NOT operate as an EDP, you remain responsible for GST. The EDP rules only apply to low-value goods (≤AUD $1,000) — for goods above $1,000, standard import GST applies at the border.
How do I register for Australian GST as an overseas seller?+
Overseas sellers can register through a simplified process: (1) apply online via the ATO's online services for business, (2) you do NOT need an Australian Business Number (ABN) — the ATO will issue you an Australian tax file number (TFN) or you can use a simplified GST registration form, (3) provide: identity documents, evidence of business activity, estimated Australian turnover, and bank details for GST refunds. If you want to claim input tax credits for Australian business expenses, you must register with an ABN. Registration is free. The ATO typically processes applications within 20 business days.
Can I claim input tax credits without an ABN?+
No. Overseas sellers registered under the simplified GST system (without an ABN) cannot claim input tax credits for GST paid on Australian business expenses. If you want to claim credits — for example, GST paid on Australian shipping, warehousing, or professional services — you must register with an ABN. To get an ABN as a non-resident, you need: a valid reason (e.g., carrying on business in Australia), identity documents, and typically an Australian tax agent to assist. Many overseas sellers choose not to claim input credits and use the simplified registration to avoid the complexity of obtaining an ABN.
What are the penalties for not registering for Australian GST?+
The ATO can impose penalties for failure to register: (1) failure to register — penalty up to 75% of the GST shortfall (the GST you should have collected but didn't); (2) failure to lodge BAS — penalty of $110 per 28-day period for small entities, $220 for larger entities; (3) general interest charge (GIC) on unpaid GST — calculated daily at a rate set by the ATO (currently around 10-11% per annum). The ATO has been actively targeting overseas sellers since 2018, with data-matching from marketplaces and payment processors. Amazon, eBay and other platforms are required to report seller data to the ATO.
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