Australian GST may apply to you for retail sales of imported services, digital products or low value imported goods.

If you sell goods and services into Australia, GST may apply to your sales. This page provides specific information for you if you are a non-resident business.

In this section

GST definitions will help if you don’t know what terms mean. Non-resident businesses and GST has information for all non-resident businesses.

Authorised by the Australian Government, Canberra.Information if you are a non-resident business and you sell goods and services into Australia.

GST on low value imported goods

Information from the ATO on Australian goods and services tax (GST) on low value imported goods (A$1,000 or less).

GST on imported services and digital products

Make sure to apply GST to sales if your business imports services or digital products into Australia.

How to charge GST

When to charge GST on services, digital products and low value goods that are imported.

What to do as a non-resident business

How non-resident suppliers of imported services, digital products and low value goods can meet their GST obligations.

Our compliance approach

We encourage non-residents to comply with our laws.

Australian business importing goods and services

Information for Australian businesses about paying GST when buying imported services, digital products or low value imported goods.

Australian consumers importing goods and services

Information for consumers about paying GST when buying imported services, digital products and low value imported goods.