To use this feature, you will need to login or create an account.
Don't have an account yet?
Create an account.
The Department of Home Affairs collects GST on taxable importations. The GST payable is 10% of the value of the taxable importation.
The value of taxable importation is the sum of:
- the customs value of the goods
- any customs duty payable
- the amount paid or payable to transport the goods to their place of consignment in Australia
- the insurance cost for that transport
- any wine equalisation tax payable.
Generally, GST is payable before the goods are released by Home Affairs.
Last modified: 15 Nov 2023
Growing your small business
Steps | Progress | ||||
---|---|---|---|---|---|
Researching and planning your business growth |
5 mins | ||||
Obligations when growing your business |
9 mins | ||||
Changing your business structure |
11 mins | ||||
|
|||||
Related courses |
1 mins | ||||
Course Feedback |
|||||