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Applying GST to low value goods imported by consumers - exposure draft.

November 20, 2016

 

The Government has requested feedback on the exposure draft legislation and associated explanatory material released this week that would amend the goods and services tax (GST) law to give effect to the 2016-17 Budget decision to apply GST to low value goods imported by consumers.

 

From 1 July 2017, the law will require overseas vendors, electronic distribution platforms and goods forwarders to account for GST on sales of low value goods to consumers in Australia if they have GST turnover of $75,000 or more.

 

The intention is that low value goods imported by consumers in Australia will face equivalent GST treatment to goods that are sourced domestically.


For a copy of the report and to make a submission click here.

Submissions close December 2.

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