Applying GST to low value imported goods
From 1 July 2018, businesses that sell goods into Australia and meet the goods and services (GST) registration threshold of A$75,000 will need to register and pay GST on goods that are:
less than A$1,000
imported into Australia
not GST-free items (for example, items of food).
This change also means Australian-based retailers that drop-ship goods will need to charge GST from 1 July 2018.
Your clients who buy low value imported goods should not be charged GST if they:
are registered for GST
import the low value goods for business use in Australia
provide their Australian business number (ABN) to the supplier, along with a statement declaring they are registered for GST.