Australia GST for Overseas Sellers: Registration and Compliance Guide
Updated 2026-08-02
Overseas sellers must register for Australian GST when their GST-turnover (taxable supplies connected to Australia) exceeds AUD 75,000 per year. GST at 10% applies to goods valued ≤AUD 1,000 sold to Australian consumers. Marketplace facilitator rules may shift the obligation to the platform.
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 GST registration threshold for overseas sellers?+
AUD 75,000 per year in GST-turnover. If your sales to Australian consumers (including through marketplaces) exceed this threshold, you must register, charge GST, and file BAS returns.
Do marketplace facilitator rules apply?+
Yes. For goods valued ≤AUD 1,000 sold through electronic distribution platforms (like Amazon, eBay), the platform is responsible for collecting and remitting GST. Sellers are still responsible for goods over AUD 1,000.
How do I file Australian GST returns?+
GST is reported through Business Activity Statements (BAS), filed either monthly or quarterly. Overseas sellers without an Australian ABN must register for GST using a simplified registration process.