When you purchase digital products or goods online from overseas with a customs value of A$1,000 or less (low value imported goods) you may notice GST:
- included in the advertised price
- added at the checkout
- included on your receipt or order confirmation
- included in your shipping and insurance costs.
Not all purchases from overseas include GST. For example, some overseas merchants may not be required to register for GST because they don't reach the A$75,000 GST registration threshold (in sales to Australia). Some goods may also be GST-free items, such as some food or medical supplies.
If you return low value imported goods, your overseas supplier should refund the amount paid including GST.
Contact your supplier if you believe GST has been incorrectly applied and request a refund of the GST charged.
Remember, registered tax agents and BAS agents can help you with your tax.
Find out about:
11th-February-2020 |