GST 2019

Applying GST to low value goods

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2019


When the goods and services tax (GST) was introduced, internet commerce was in its relative infancy and therefore the exclusion for imports of low value goods was of minor consequence. However, since that time, internet sales and a debate on the merits of this exclusion have grown. This led to parliament enacting legislation that extended GST to situations where, after 1 July 2018, consumers purchase low value goods and import them into Australia. This article explains this legislation, considers alternative models that were not adopted, and evaluates its impact. The approach taken in other jurisdictions, most notably New Zealand, is briefly outlined.

Author Profile
Simon Dorevitch

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GST 2019

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