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New tax for foreign retailers supplying goods to Australian customers

Publication date: 10 Mar 17 | Source: CCH TAX WEEK

Issue: Issue 7, 24 Feb 2017

Pages: pp 1-3


Legislation was introduced into parliament on 16 February 2017 which, if passed, will see many offshore retailers now liable for GST in Australia. Under the proposed measures, contained in Treasury Laws Amendment (GST Low Value Goods) Bill 2017, GST will be levied against foreign suppliers who sell low value goods (being goods with a customs value of AUD$1,000 or less) into Australia. The measures are intended to provide competitive neutrality for domestic retailers who have historically been at a disadvantage against foreign retailers selling equivalent goods online to Australian customers exclusive of GST.

This article gives a summary of the proposed measures.

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Author profile

Will Fennell
Will is a Partner at Piper Alderman who specialises in income tax, GST and stamp duties. Will leads the Adelaide tax practice but also collaborates nationally with colleagues in his firm’s Melbourne, Sydney and Brisbane offices. Will has had significant experience with the taxation of emerging technologies including working on a number of “initial coin offerings”. Will has a Master of Tax from Melbourne University. - Current at 06 November 2019
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