Quick links
The Department of Home Affairs collects GST on taxable importations. The GST payable is 10% of the value of the taxable importation.
Exports of goods and services from Australia are generally GST-free. If you're registered for GST, this means you don't include GST in the price of your exports and you can still claim credits for the GST included in the price of purchases you use to make your exported goods and services.
This page explains:
- how and when GST is payable on imports
- circumstances where a GST payment on imported goods can be deferred
- when a taxable supply of goods that are imported can be made
- how to claim GST credits and the importation evidence required.
You have several options for lodging your business activity statements (BAS) and reporting your goods and services tax (GST), pay as you go (PAYG) instalments, PAYG withholding tax and other taxes to us.
Use Online services for business to interact with the ATO online for all your tax and super needs.
Individuals and sole traders can use ATO online services to access information and services to manage your tax and superannuation in one place. You will need to create your myGov account and link it to the ATO to access the ATO’s online services.
The ATO Publication ordering service allows you to search, download and order a range of ATO forms, booklets and other publications.
You can register for goods and services tax (GST) online, by phone or through your registered tax or BAS agent when you first register your business or at any later time. This is called 'standard GST' registration.