GST Changes on Imported Goods: There’s been much talk and misinformation in the media over a fair share of tax being paid by overseas retailers, so we thought it was timely to provide you an overview of the current and pending legislation around the issues.
Goods imported from overseas
The current legislation ensures that goods which are imported into Australia are charged GST at the border unless they are considered a non-taxable importation.
Non-taxable importations and low value imported goods
Goods are considered a non-taxable importations if one of the following applies:
The goods would