A reminder as we head into the gift-buying season: the Australian Government has passed laws which extend the Goods and Services Tax (GST) to low value imports of physical goods valued at AU$1,000 or less.

The changes to the laws, which took effect on 1 July, 2018 will have the following impacts on on-line shoppers:
• Offshore merchants and Electronic Marketing Platforms are now required to be registered for GST purposes and collect GST at the point of sale on low value goods that are to be sent for delivery in Australia.

  • The GST will be added by the website shopping cart and will be payable at the time the order is paid for.
  • Where the goods are to be shipped to an offshore re-delivery service (e.g. ShopMate) who receive your goods overseas then arrange for their delivery to Australia, the re-deliverer is required to calculate the amount of the GST, collect it from you and pay it to the Australian Tax Office.
  • For low value goods that are impacted by the change, GST is collected at the point of sale or via the re-delivery service, and not at the border.
  • There is no change for goods where GST or duties applied previously, including goods valued over AU$1,000 or deliveries containing contents like tobacco or alcohol irrespective of value. These will remain assessable at the Australian Border.

Click here to check out Photo Review’s updated guide to why you should buy camera gear locally.