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Buying from overseas and GST

It has been widely reported that goods and services purchased from overseas are to attract the GST.

Services or digital products

As from 1 July 2017, GST applies to imported services and digital products including:

  • streaming or downloading of movies, music, apps, games and e-books
  • services such as architectural, educational and legal.

Businesses registered for Australian GST will not be charged on their purchases from a non-resident supplier if they:

  • provide their ABN to the non-resident supplier and
  • state they are registered for GST.

If you purchase imported services and digital products for personal use only, you do not need to provide your ABN.

Low value supplies

Also, as from 1 July 2018, GST must be paid on goods supplied from overseas costing $1,000 or less.

The law will require overseas suppliers and online marketplaces (such as Amazon and eBay) with an Australian GST turnover of $75K or more to account for GST on sales of low value goods to Australian consumers.

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