Selling Into Australia GST | Foreign Seller Guide

Disclaimer: This guide is for general informational purposes only and does not constitute tax or legal advice. GST obligations for non-resident businesses involve nuances that depend on your specific circumstances. We recommend engaging a qualified Australian tax adviser before making registration decisions.

In 2023-24, the Australian Taxation Office collected $1.6 billion in GST from non-resident sellers – a 22% increase on the prior year. With 18 million Australians spending AU$69 billion online annually and 20% of that spend going to overseas retailers, Australia is not a market that foreign sellers can afford to ignore.

But with opportunity comes obligation. If you are selling goods, digital products, or services to Australian consumers, you likely need to register for GST and charge 10% on those sales. This guide explains exactly when that obligation applies, how to register, and what happens if you do not comply.

Do I Need to Register for GST?

The threshold test is straightforward. You must register for Australian GST if:

• Your GST turnover from sales connected with Australia is A$75,000 or more per year (or A$150,000 for non-profit organisations)
• Those sales include imported services, digital products, and low-value physical goods shipped to Australian consumers

“Sales connected with Australia” means sales where the end consumer is in Australia. It does not matter where your business is based or where you ship from.

The Decision Tree

Step 1: Are you selling goods, digital products, or services to consumers in Australia?

If no, you have no GST obligation. If yes, continue.

Step 2: Do your Australian sales exceed A$75,000 per year?

If no, you may register voluntarily but are not required to. If yes, continue.

Step 3: Are you selling through a marketplace (Amazon, eBay, Etsy) that already collects GST on your behalf?

If yes, those marketplace sales generally do not count toward your registration threshold – the platform handles GST. But if you also sell through your own website, those sales do count.

Step 4: Do you warehouse stock in Australia before selling?

If yes, you need standard GST registration (which requires an ABN). If no, you can use the simpler simplified registration.

You can also register voluntarily if you are below the $75,000 threshold. Some sellers do this to demonstrate compliance to Australian business customers or to claim GST credits on Australian expenses.

What Counts as Low-Value Goods?

Since 1 July 2018, GST applies to imported physical goods with a customs value of A$1,000 or less per item. Before this change, these goods entered Australia GST-free – giving overseas sellers a 10% price advantage over domestic retailers.

Key details:

• Customs value is the sale price minus freight and insurance from the port of export
• The $1,000 threshold applies to individual items, not to the total order value
• However, if a single consignment of multiple low-value items exceeds $1,000 in total customs value, GST is collected at the Australian border by Customs instead
• Excluded items: Tobacco and alcohol are subject to separate customs duties and excise at the border

For goods valued above $1,000, nothing has changed. GST on these goods has always been collected at the Australian border by the Australian Border Force. The seller has no direct GST obligation on these items.

Digital Products and Services

The rules for digital products and imported services have applied since 1 July 2017 – a year earlier than low-value goods. This covers:

• Streaming services (video, music, audiobooks)
• Software and apps
• E-books and digital publications
• Online courses and educational content
• Consulting, design, and other professional services delivered remotely

If you supply any of these to Australian consumers above the $75,000 threshold, you must register for GST.

Simplified vs Standard GST Registration

Australia offers two GST registration pathways for non-resident businesses. Most pure online sellers will use simplified registration – it is faster, cheaper, and requires far less paperwork.

When Simplified Registration Is Sufficient

Simplified registration works for the majority of foreign online sellers. Choose this option if you:

• Ship goods directly from overseas to Australian consumers
• Sell digital products or services from outside Australia
• Do not have warehoused stock, employees, or an office in Australia
• Do not need to claim GST credits on Australian expenses
• Do not need to issue Australian tax invoices

The process is genuinely simple. You register online through the ATO’s “Online services for non-residents” portal using an AUSid account. Your quarterly Business Activity Statement (BAS) has just two fields: total Australian taxable sales (excluding GST) and GST payable (10% of that figure).

When You Need Standard Registration

You must use standard registration if you warehouse goods in Australia before selling them. The ATO specifically states that simplified registration is not available if “you import goods and warehouse them in Australia before selling.”

Standard registration is also the right choice if you:

• Want to claim GST credits on Australian purchases or expenses
• Need to issue tax invoices to Australian business customers
• Already hold or are entitled to an ABN

Standard registration requires engaging an Australian registered tax agent or BAS agent for electronic lodgement. This adds cost but gives you access to GST credits – which can be significant if you have substantial Australian expenses.

You cannot hold both simplified and standard registration simultaneously. You can switch between them, but you must cancel one before activating the other.

Do I Need an ABN?

Not necessarily. This is one of the most common questions from foreign sellers, and the answer depends on your registration type.

• Simplified GST registration does not require an ABN. You receive an ARN (Australian Reference Number) instead, which is used only for ATO interactions.
• Standard GST registration requires an ABN. This involves additional identity verification and a longer processing time.

An ABN is a publicly listed 11-digit identifier on the Australian Business Register. An ARN is a 12-digit number used only within ATO systems and is not publicly searchable.

You need an ABN only if you:

• Want to claim GST credits on Australian expenses
• Need to issue tax invoices to Australian business customers
• Warehouse goods in Australia (which requires standard GST registration)
• Are carrying on business in Australia under the Corporations Act (which triggers branch registration obligations)

For most foreign sellers shipping goods from overseas, an ARN through simplified registration is all you need.

Selling Through Amazon, eBay, or Etsy

If you sell through a major online marketplace, the platform likely handles GST for you. Under Australian law, an Electronic Distribution Platform (EDP) that is registered for GST must collect and remit GST on sales of low-value imported goods and digital products to Australian consumers.

Platform-by-Platform Breakdown

When the Platform Does NOT Handle GST

A marketplace is NOT responsible for GST when all three of these conditions apply:

1. The sale documentation identifies the merchant (not the platform) as the supplier
2. A written agreement states the merchant is responsible for GST
3. The platform does not control pricing, delivery, or terms of the sale

This is uncommon on major platforms like Amazon and eBay, where the platform controls the checkout process. But if you have an unusual arrangement, check the specifics with a tax adviser.

The Multi-Channel Seller Problem

Many sellers use a mix of channels – Amazon for volume, their own Shopify store for margin. In this scenario:

• Amazon sales: The platform handles GST. These sales may not count toward your $75,000 threshold.
• Shopify sales: You are responsible. These sales do count toward your threshold.

If your direct website sales to Australian consumers exceed $75,000, you must register for GST – even if your marketplace sales are already covered by the platform.

Selling Through Your Own Website (Shopify, WooCommerce)

If you sell through your own website, there is no marketplace to handle GST for you. You are the seller, and the obligation sits squarely with you.

This applies whether you use Shopify, WooCommerce, BigCommerce, Squarespace, or any other e-commerce platform. These are website builders, not Electronic Distribution Platforms under Australian law. They provide you with a shopfront – they do not become the seller.

If your sales to Australian consumers exceed A$75,000 per year, you must:

1. Register for GST (simplified or standard)
2. Charge 10% GST on sales to Australian consumers
3. Lodge quarterly BAS returns
4. Remit the GST collected to the ATO

Your e-commerce platform may have built-in tax settings that allow you to automatically add 10% GST to orders shipping to Australia. Configure these carefully – you need to charge GST on the sale price of the goods, not on shipping or insurance.

Do I Need a Branch or Subsidiary?

This is where the analysis gets more nuanced. GST registration alone does not mean you are “carrying on business” in Australia – but expanding your physical presence can trigger Corporations Act obligations.

Under section 601CD of the Corporations Act 2001, a foreign company must register with ASIC as a foreign company (a “branch”) if it is carrying on business in Australia. Section 21 provides guidance on what this means.

Importantly, section 21 also lists activities that do not constitute carrying on business, including:

• Effecting a sale through an independent contractor
• Soliciting orders that become binding only if accepted outside Australia
• Maintaining a bank account
• Conducting an isolated transaction completed within 31 days

These exclusions are directly relevant to online sellers. A foreign company that sells to Australian consumers from its overseas website, with orders accepted and fulfilled from outside Australia, is generally not carrying on business here.

When GST Registration Alone Is Enough

When You Need to Register a Branch or Subsidiary

Branch vs Subsidiary – Which One?

If you do need a formal Australian presence, you have two options:

• Branch (registered foreign company): Simpler and cheaper to set up, but the parent company remains fully liable for Australian operations. Best for companies that want a lighter structure. Learn more about branch registration.
• Subsidiary (new Australian Pty Ltd): A separate legal entity with limited liability, but more expensive to establish and maintain. Best for companies seeking to limit risk. Learn more about company formation.

Both options require a resident director under section 201A of the Corporations Act, a registered office address, a local agent, and ongoing ASIC reporting. For a detailed comparison, see our Australian tax rates guide which covers the 25% company tax rate that applies to most foreign-owned entities.

What About FIRB?

The Foreign Investment Review Board (FIRB) is not triggered by merely selling goods into Australia. FIRB applies when you acquire an interest in Australian land, business, or shares – not when you start selling here.

Setting up a new subsidiary or registering a branch also does not trigger FIRB, because you are starting a new business rather than acquiring an existing one. FIRB becomes relevant only if you buy or lease Australian commercial property (such as a warehouse) or acquire an existing Australian business.

Compliance Requirements

Once registered, your ongoing obligations depend on which registration type you hold.

BAS Lodgement

• Simplified registration: Quarterly, online, two fields only (total taxable sales and GST payable)
• Standard registration: Monthly or quarterly, lodged by your Australian tax agent

Quarterly BAS is due on the 28th day of the month following the quarter end. The exception is Q2 (October-December), which is due 28 February. Online lodgement may qualify for an additional two weeks.

Record Keeping

You must maintain records of all sales connected with Australia. This includes:

• Transaction records showing sale amounts, dates, and customer locations
• Currency conversion records (all amounts must be converted to AUD)
• Evidence of whether sales were made to consumers or businesses

Ongoing Compliance for Branch or Subsidiary

If you have registered a branch or subsidiary, your obligations extend well beyond GST. You will need to manage ASIC annual reviews, corporate tax returns, and potentially payroll obligations. Our ongoing compliance services page explains what is involved.

Penalties for Non-Compliance

The ATO takes a firm approach to foreign sellers who fail to register or remit GST. Their compliance activities directly recovered $42 million in the 2023-24 financial year.

What the ATO Can Do

• Apply an administrative penalty of up to 75% of the assessed GST liability – on top of the GST itself
• Charge General Interest Charge (GIC) on unpaid amounts, compounding daily from the original due date
• Intercept funds destined for the seller from Australian sources
• Register the debt in the seller’s home country court for collection
• Pursue criminal prosecution for deliberate non-compliance

How the ATO Finds Non-Compliant Sellers

Do not assume that operating from overseas puts you beyond reach. The ATO uses:

• Financial data tracking – following money flows from Australian purchasers to overseas suppliers
• Customs data on goods entering Australia
• International information sharing through tax treaties and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
• Online investigations of websites selling to Australian customers
• Data matching with marketplace platforms
• Reports from competitors and consumers

The ATO ran a targeted awareness campaign in the US and UK in late 2023, which produced a 56% increase in new non-resident GST registrations in the following six months. As of 2023-24, there were 2,600 non-resident GST registrants in Australia, with 386 new registrations in that year alone – a 37% year-on-year increase. The compliance net is widening.

How We Can Help

At Australian Business Register, we help foreign companies navigate the full lifecycle of selling into Australia – from initial GST registration through to branch setup and ongoing compliance if your operations grow. Whether you need guidance on simplified vs standard registration, an ABN application, or a resident director for a new subsidiary, our team understands the regulatory requirements that apply to non-resident businesses.

See our services and pricing for a full overview of how we support foreign companies operating in Australia.

Frequently Asked Questions

Do I need to charge GST if I only sell a small amount to Australia?

Only if your Australian sales exceed A$75,000 per year. Below that threshold, registration is voluntary. However, if you sell through a marketplace like Amazon or eBay, the platform may already be collecting GST regardless of your sales volume.

What is the difference between an ABN and an ARN?

An ABN (Australian Business Number) is an 11-digit public identifier required for standard GST registration. An ARN (Australian Reference Number) is a 12-digit identifier issued for simplified GST registration and used only within ATO systems. Most foreign online sellers use an ARN.

I sell on Amazon and through my own Shopify store. Do I need to register for GST?

Amazon handles GST on your marketplace sales. But your Shopify sales are your responsibility. If those direct sales exceed A$75,000 per year, you must register for GST independently.

Does using Amazon FBA in Australia mean I need to register a branch?

Not necessarily. Your stock sits in Amazon’s warehouse, not your own place of business. However, you do need standard GST registration (not simplified) because you are warehousing goods in Australia before sale.

What happens if I do not register for GST but should have?

The ATO can assess the GST you should have collected, apply penalties of up to 75% of that amount, and charge daily interest from the original due dates. They can pursue collection through international enforcement mechanisms including foreign court proceedings.

Can I register for both simplified and standard GST at the same time?

No. You can hold only one registration at a time. You can switch between them, but you must cancel one before activating the other.

Do I need to worry about FIRB if I am just selling online into Australia?

No. FIRB applies when you acquire Australian land, business, or shares. Selling goods to Australian consumers from overseas, or even setting up a new subsidiary, does not trigger FIRB review.

Is there a GST exemption for goods over A$1,000?

Not an exemption – a different collection mechanism. GST on goods valued over $1,000 is collected at the Australian border by Customs, as it has been for decades. The seller does not need to collect it directly. The 2018 change only affected goods valued at $1,000 or less, which previously entered GST-free.

Disclaimer: This guide is for general informational purposes only and does not constitute tax or legal advice. GST obligations for non-resident businesses involve nuances that depend on your specific circumstances. We recommend engaging a qualified Australian tax adviser before making registration decisions.

In 2023-24, the Australian Taxation Office collected $1.6 billion in GST from non-resident sellers – a 22% increase on the prior year. With 18 million Australians spending AU$69 billion online annually and 20% of that spend going to overseas retailers, Australia is not a market that foreign sellers can afford to ignore.

But with opportunity comes obligation. If you are selling goods, digital products, or services to Australian consumers, you likely need to register for GST and charge 10% on those sales. This guide explains exactly when that obligation applies, how to register, and what happens if you do not comply.

Do I Need to Register for GST?

The threshold test is straightforward. You must register for Australian GST if:

• Your GST turnover from sales connected with Australia is A$75,000 or more per year (or A$150,000 for non-profit organisations)
• Those sales include imported services, digital products, and low-value physical goods shipped to Australian consumers

“Sales connected with Australia” means sales where the end consumer is in Australia. It does not matter where your business is based or where you ship from.

The Decision Tree

Step 1: Are you selling goods, digital products, or services to consumers in Australia?

If no, you have no GST obligation. If yes, continue.

Step 2: Do your Australian sales exceed A$75,000 per year?

If no, you may register voluntarily but are not required to. If yes, continue.

Step 3: Are you selling through a marketplace (Amazon, eBay, Etsy) that already collects GST on your behalf?

If yes, those marketplace sales generally do not count toward your registration threshold – the platform handles GST. But if you also sell through your own website, those sales do count.

Step 4: Do you warehouse stock in Australia before selling?

If yes, you need standard GST registration (which requires an ABN). If no, you can use the simpler simplified registration.

You can also register voluntarily if you are below the $75,000 threshold. Some sellers do this to demonstrate compliance to Australian business customers or to claim GST credits on Australian expenses.

What Counts as Low-Value Goods?

Since 1 July 2018, GST applies to imported physical goods with a customs value of A$1,000 or less per item. Before this change, these goods entered Australia GST-free – giving overseas sellers a 10% price advantage over domestic retailers.

Key details:

• Customs value is the sale price minus freight and insurance from the port of export
• The $1,000 threshold applies to individual items, not to the total order value
• However, if a single consignment of multiple low-value items exceeds $1,000 in total customs value, GST is collected at the Australian border by Customs instead
• Excluded items: Tobacco and alcohol are subject to separate customs duties and excise at the border

For goods valued above $1,000, nothing has changed. GST on these goods has always been collected at the Australian border by the Australian Border Force. The seller has no direct GST obligation on these items.

Digital Products and Services

The rules for digital products and imported services have applied since 1 July 2017 – a year earlier than low-value goods. This covers:

• Streaming services (video, music, audiobooks)
• Software and apps
• E-books and digital publications
• Online courses and educational content
• Consulting, design, and other professional services delivered remotely

If you supply any of these to Australian consumers above the $75,000 threshold, you must register for GST.

Simplified vs Standard GST Registration

Australia offers two GST registration pathways for non-resident businesses. Most pure online sellers will use simplified registration – it is faster, cheaper, and requires far less paperwork.

When Simplified Registration Is Sufficient

Simplified registration works for the majority of foreign online sellers. Choose this option if you:

• Ship goods directly from overseas to Australian consumers
• Sell digital products or services from outside Australia
• Do not have warehoused stock, employees, or an office in Australia
• Do not need to claim GST credits on Australian expenses
• Do not need to issue Australian tax invoices

The process is genuinely simple. You register online through the ATO’s “Online services for non-residents” portal using an AUSid account. Your quarterly Business Activity Statement (BAS) has just two fields: total Australian taxable sales (excluding GST) and GST payable (10% of that figure).

When You Need Standard Registration

You must use standard registration if you warehouse goods in Australia before selling them. The ATO specifically states that simplified registration is not available if “you import goods and warehouse them in Australia before selling.”

Standard registration is also the right choice if you:

• Want to claim GST credits on Australian purchases or expenses
• Need to issue tax invoices to Australian business customers
• Already hold or are entitled to an ABN

Standard registration requires engaging an Australian registered tax agent or BAS agent for electronic lodgement. This adds cost but gives you access to GST credits – which can be significant if you have substantial Australian expenses.

You cannot hold both simplified and standard registration simultaneously. You can switch between them, but you must cancel one before activating the other.

Do I Need an ABN?

Not necessarily. This is one of the most common questions from foreign sellers, and the answer depends on your registration type.

• Simplified GST registration does not require an ABN. You receive an ARN (Australian Reference Number) instead, which is used only for ATO interactions.
• Standard GST registration requires an ABN. This involves additional identity verification and a longer processing time.

An ABN is a publicly listed 11-digit identifier on the Australian Business Register. An ARN is a 12-digit number used only within ATO systems and is not publicly searchable.

You need an ABN only if you:

• Want to claim GST credits on Australian expenses
• Need to issue tax invoices to Australian business customers
• Warehouse goods in Australia (which requires standard GST registration)
• Are carrying on business in Australia under the Corporations Act (which triggers branch registration obligations)

For most foreign sellers shipping goods from overseas, an ARN through simplified registration is all you need.

Selling Through Amazon, eBay, or Etsy

If you sell through a major online marketplace, the platform likely handles GST for you. Under Australian law, an Electronic Distribution Platform (EDP) that is registered for GST must collect and remit GST on sales of low-value imported goods and digital products to Australian consumers.

Platform-by-Platform Breakdown

When the Platform Does NOT Handle GST

A marketplace is NOT responsible for GST when all three of these conditions apply:

1. The sale documentation identifies the merchant (not the platform) as the supplier
2. A written agreement states the merchant is responsible for GST
3. The platform does not control pricing, delivery, or terms of the sale

This is uncommon on major platforms like Amazon and eBay, where the platform controls the checkout process. But if you have an unusual arrangement, check the specifics with a tax adviser.

The Multi-Channel Seller Problem

Many sellers use a mix of channels – Amazon for volume, their own Shopify store for margin. In this scenario:

• Amazon sales: The platform handles GST. These sales may not count toward your $75,000 threshold.
• Shopify sales: You are responsible. These sales do count toward your threshold.

If your direct website sales to Australian consumers exceed $75,000, you must register for GST – even if your marketplace sales are already covered by the platform.

Selling Through Your Own Website (Shopify, WooCommerce)

If you sell through your own website, there is no marketplace to handle GST for you. You are the seller, and the obligation sits squarely with you.

This applies whether you use Shopify, WooCommerce, BigCommerce, Squarespace, or any other e-commerce platform. These are website builders, not Electronic Distribution Platforms under Australian law. They provide you with a shopfront – they do not become the seller.

If your sales to Australian consumers exceed A$75,000 per year, you must:

1. Register for GST (simplified or standard)
2. Charge 10% GST on sales to Australian consumers
3. Lodge quarterly BAS returns
4. Remit the GST collected to the ATO

Your e-commerce platform may have built-in tax settings that allow you to automatically add 10% GST to orders shipping to Australia. Configure these carefully – you need to charge GST on the sale price of the goods, not on shipping or insurance.

Do I Need a Branch or Subsidiary?

This is where the analysis gets more nuanced. GST registration alone does not mean you are “carrying on business” in Australia – but expanding your physical presence can trigger Corporations Act obligations.

Under section 601CD of the Corporations Act 2001, a foreign company must register with ASIC as a foreign company (a “branch”) if it is carrying on business in Australia. Section 21 provides guidance on what this means.

Importantly, section 21 also lists activities that do not constitute carrying on business, including:

• Effecting a sale through an independent contractor
• Soliciting orders that become binding only if accepted outside Australia
• Maintaining a bank account
• Conducting an isolated transaction completed within 31 days

These exclusions are directly relevant to online sellers. A foreign company that sells to Australian consumers from its overseas website, with orders accepted and fulfilled from outside Australia, is generally not carrying on business here.

When GST Registration Alone Is Enough

When You Need to Register a Branch or Subsidiary

Branch vs Subsidiary – Which One?

If you do need a formal Australian presence, you have two options:

• Branch (registered foreign company): Simpler and cheaper to set up, but the parent company remains fully liable for Australian operations. Best for companies that want a lighter structure. Learn more about branch registration.
• Subsidiary (new Australian Pty Ltd): A separate legal entity with limited liability, but more expensive to establish and maintain. Best for companies seeking to limit risk. Learn more about company formation.

Both options require a resident director under section 201A of the Corporations Act, a registered office address, a local agent, and ongoing ASIC reporting. For a detailed comparison, see our Australian tax rates guide which covers the 25% company tax rate that applies to most foreign-owned entities.

What About FIRB?

The Foreign Investment Review Board (FIRB) is not triggered by merely selling goods into Australia. FIRB applies when you acquire an interest in Australian land, business, or shares – not when you start selling here.

Setting up a new subsidiary or registering a branch also does not trigger FIRB, because you are starting a new business rather than acquiring an existing one. FIRB becomes relevant only if you buy or lease Australian commercial property (such as a warehouse) or acquire an existing Australian business.

Compliance Requirements

Once registered, your ongoing obligations depend on which registration type you hold.

BAS Lodgement

• Simplified registration: Quarterly, online, two fields only (total taxable sales and GST payable)
• Standard registration: Monthly or quarterly, lodged by your Australian tax agent

Quarterly BAS is due on the 28th day of the month following the quarter end. The exception is Q2 (October-December), which is due 28 February. Online lodgement may qualify for an additional two weeks.

Record Keeping

You must maintain records of all sales connected with Australia. This includes:

• Transaction records showing sale amounts, dates, and customer locations
• Currency conversion records (all amounts must be converted to AUD)
• Evidence of whether sales were made to consumers or businesses

Ongoing Compliance for Branch or Subsidiary

If you have registered a branch or subsidiary, your obligations extend well beyond GST. You will need to manage ASIC annual reviews, corporate tax returns, and potentially payroll obligations. Our ongoing compliance services page explains what is involved.

Penalties for Non-Compliance

The ATO takes a firm approach to foreign sellers who fail to register or remit GST. Their compliance activities directly recovered $42 million in the 2023-24 financial year.

What the ATO Can Do

• Apply an administrative penalty of up to 75% of the assessed GST liability – on top of the GST itself
• Charge General Interest Charge (GIC) on unpaid amounts, compounding daily from the original due date
• Intercept funds destined for the seller from Australian sources
• Register the debt in the seller’s home country court for collection
• Pursue criminal prosecution for deliberate non-compliance

How the ATO Finds Non-Compliant Sellers

Do not assume that operating from overseas puts you beyond reach. The ATO uses:

• Financial data tracking – following money flows from Australian purchasers to overseas suppliers
• Customs data on goods entering Australia
• International information sharing through tax treaties and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
• Online investigations of websites selling to Australian customers
• Data matching with marketplace platforms
• Reports from competitors and consumers

The ATO ran a targeted awareness campaign in the US and UK in late 2023, which produced a 56% increase in new non-resident GST registrations in the following six months. As of 2023-24, there were 2,600 non-resident GST registrants in Australia, with 386 new registrations in that year alone – a 37% year-on-year increase. The compliance net is widening.

How We Can Help

At Australian Business Register, we help foreign companies navigate the full lifecycle of selling into Australia – from initial GST registration through to branch setup and ongoing compliance if your operations grow. Whether you need guidance on simplified vs standard registration, an ABN application, or a resident director for a new subsidiary, our team understands the regulatory requirements that apply to non-resident businesses.

See our services and pricing for a full overview of how we support foreign companies operating in Australia.

Frequently Asked Questions

Do I need to charge GST if I only sell a small amount to Australia?

Only if your Australian sales exceed A$75,000 per year. Below that threshold, registration is voluntary. However, if you sell through a marketplace like Amazon or eBay, the platform may already be collecting GST regardless of your sales volume.

What is the difference between an ABN and an ARN?

An ABN (Australian Business Number) is an 11-digit public identifier required for standard GST registration. An ARN (Australian Reference Number) is a 12-digit identifier issued for simplified GST registration and used only within ATO systems. Most foreign online sellers use an ARN.

I sell on Amazon and through my own Shopify store. Do I need to register for GST?

Amazon handles GST on your marketplace sales. But your Shopify sales are your responsibility. If those direct sales exceed A$75,000 per year, you must register for GST independently.

Does using Amazon FBA in Australia mean I need to register a branch?

Not necessarily. Your stock sits in Amazon’s warehouse, not your own place of business. However, you do need standard GST registration (not simplified) because you are warehousing goods in Australia before sale.

What happens if I do not register for GST but should have?

The ATO can assess the GST you should have collected, apply penalties of up to 75% of that amount, and charge daily interest from the original due dates. They can pursue collection through international enforcement mechanisms including foreign court proceedings.

Can I register for both simplified and standard GST at the same time?

No. You can hold only one registration at a time. You can switch between them, but you must cancel one before activating the other.

Do I need to worry about FIRB if I am just selling online into Australia?

No. FIRB applies when you acquire Australian land, business, or shares. Selling goods to Australian consumers from overseas, or even setting up a new subsidiary, does not trigger FIRB review.

Is there a GST exemption for goods over A$1,000?

Not an exemption – a different collection mechanism. GST on goods valued over $1,000 is collected at the Australian border by Customs, as it has been for decades. The seller does not need to collect it directly. The 2018 change only affected goods valued at $1,000 or less, which previously entered GST-free.