Australia GST for Non-Resident Sellers
Updated 2026-08-17
Non-resident sellers with AUD $75,000+ in Australian sales must register for GST. The rate is 10%. Low-value goods (under AUD $1,000) sold by non-residents are subject to GST.
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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
Do I need GST for Amazon Australia?+
Yes, if you sell on Amazon Australia and exceed AUD $75,000 in turnover, you must register for GST.
Do I need an Australian Business Number (ABN) to register for GST?+
Non-resident sellers do not need an ABN to register for Australian GST. You can register using your foreign business registration details through the ATO online portal. However, if you establish an Australian branch or entity, you will need an ABN for that entity. Without an ABN, Australian businesses that buy from you may be required to withhold 47% of the payment as tax.
How do I handle GST on refunds and cancelled orders?+
When you issue a refund, you can adjust the GST you previously remitted. If you issue a full refund, you can claim the full GST amount back as a reduction in your next BAS. For partial refunds, adjust proportionally. You must issue an adjustment note (similar to a credit note) to the buyer within 28 days. Keep records of all adjustments for ATO audit purposes.
What is the difference between GST-free supplies and input-taxed supplies?+
GST-free supplies (like most food, medical services, and exports) are taxed at 0% — you do not charge GST but can still claim input tax credits for GST included in your business purchases. Input-taxed supplies (like financial services and residential rent) are not subject to GST, but you cannot claim input tax credits for GST included in purchases related to making those supplies. Understanding the distinction is important for calculating your net GST position.
Can I voluntarily register for GST if I am below the threshold?+
Yes. Voluntary registration is allowed and can be beneficial if you expect to claim significant input tax credits (e.g., on warehousing, shipping, or marketplace fees). Once registered, you must charge GST on all taxable supplies, file BAS returns, and comply with all GST obligations regardless of your turnover. Voluntary registration may also signal credibility to Australian business partners.
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