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01 Nov 2018 Do you import goods and services?

GST applies to most imports over $1,000. GST is 10% of the value of the goods you've imported. You generally need to pay this to the Department of Home Affairs before you can receive the goods. 

There is a scheme where you can pay your GST later. This is called the deferred GST scheme, and there are eligibility requirements. If you are registered for this, you don't need to pay GST until after the goods are imported and you lodge your next activity statement. 

If you're registered for GST, you may be able to claim a credit for any GST paid on goods you import for your business. 

Find out more here.

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