Australian GST Registration for Foreign Sellers: Low-Value Goods
Updated 2026-08-03
Foreign sellers must register for Australian GST (10%) if their Australian GST turnover exceeds AUD $75,000 per year. Since July 2018, GST applies to low-value imported goods (under AUD $1,000) sold to Australian consumers. Marketplaces like Amazon are treated as the supplier for GST purposes on third-party sales, but sellers must still register if selling directly or storing goods in Australia.
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
When do I need to register for Australian GST?+
You must register for Australian GST if your GST turnover (total sales including GST-free supplies) meets or exceeds AUD $75,000 per year (AUD $150,000 for non-profit organizations). This includes sales of low-value imported goods to Australian consumers. Registration is through the Australian Taxation Office (ATO).
What are low-value imported goods?+
Low-value imported goods are goods with a customs value of AUD $1,000 or less that are sold to Australian consumers. Since July 1, 2018, these goods are subject to GST at the point of sale (not at the border). Sellers or marketplaces must collect and remit GST on these sales. Goods over AUD $1,000 are subject to GST and duties at the border.
How does the marketplace facilitator rule work in Australia?+
Under the 'electronic distribution platform' rules, marketplaces like Amazon and eBay are treated as the supplier of goods sold by third-party sellers. The marketplace is responsible for collecting and remitting GST on these sales. Sellers using these marketplaces don't need to charge GST on those sales, but must still register if selling directly.
How do I register for Australian GST?+
Non-resident businesses register through the ATO's simplified GST registration process. You can register online at ato.gov.au. You need an ABN (Australian Business Number) or can register for GST without an ABN. Returns are typically filed quarterly. You must issue tax invoices for B2B sales.
Does Amazon FBA Australia require GST registration?+
Yes, using Amazon FBA Australia (storing goods in Australian warehouses) creates a GST obligation regardless of turnover. You must register for GST before inventory arrives. Amazon's marketplace facilitator rule handles GST on marketplace sales, but you need to register for direct sales and compliance.
What is the GST rate in Australia?+
The standard GST rate in Australia is 10%. It applies to most goods and services, including low-value imported goods. Some items are GST-free (basic food, medical services, education). The rate is applied to the sale price of goods including shipping charges for low-value imports.
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