What is the GST-free threshold for imported goods into Australia?

There is no general GST-free threshold for business imports, goods valued over AUD $1,000 have GST and duty assessed at the border, while low-value goods (AUD $1,000 or under) sold to Australian consumers by overseas or Australian sellers have GST collected at the point of sale under the low-value imported goods rules, not at the border, if the seller meets the $75,000 GST registration threshold.

When does an ecommerce business need to register for GST?

An Australian business must register for GST once its GST turnover reaches or is expected to reach $75,000 in a 12-month period. Below that threshold, registration is optional. Overseas sellers making low-value sales to Australian consumers also need to register once their sales to Australia reach the same $75,000 threshold under the low-value imported goods GST rules.

How does GST work on goods bought from overseas suppliers for resale?

Goods imported by a GST-registered Australian business for resale, valued over $1,000, generally have GST assessed and payable at the border through customs, which the business can then claim back as an input tax credit on its BAS, provided it holds the correct import documentation. Businesses using a deferred GST scheme can defer this payment and report it directly on the BAS instead of paying at the border, improving cash flow.

What records does an ecommerce business need to keep for imported stock?

Import declarations, customs entries, freight invoices and supplier invoices should all be retained and linked to the relevant purchase in Xero, both to substantiate landed cost calculations and to support GST input tax credit claims if the ATO reviews import-related BAS entries. These records should be kept for five years as required under Australian tax law.

What KPIs should an ecommerce business track around GST and imports?

GST turnover against the $75,000 threshold (tracked monthly, not just at year-end), landed cost including duty and GST treatment per shipment, and the proportion of stock sourced from overseas versus domestic suppliers, since import lead times and GST treatment affect cash flow planning differently to domestic purchasing.

Ecommerce GST & Low-Value Imports | Melbourne Seller's Guide

Published August 2026By True Tally Bookkeeping7 min read

The $75,000 GST Registration Threshold

An Australian business must register for GST once its GST turnover reaches, or is expected to reach, $75,000 in a rolling 12-month period. Below that, registration is optional, some smaller ecommerce sellers stay unregistered deliberately to avoid adding 10% to prices in a competitive category, while others register early to claim GST credits on setup costs and inventory. This threshold should be tracked monthly, not discovered retrospectively at tax time, since backdated registration can create unexpected GST liabilities on sales already made.

GST on Imported Goods: Over vs Under $1,000

The rules differ depending on the value of the goods and who's importing them. Goods valued over AUD $1,000 imported by a GST-registered business generally have GST and duty assessed and payable at the border through customs, which the business then claims back as an input tax credit on its next BAS. Goods valued at AUD $1,000 or under sold to Australian consumers, whether by an overseas seller or an Australian business sourcing overseas stock, have GST collected at the point of sale under the low-value imported goods rules, not at the border, once the seller's turnover from Australian sales reaches the $75,000 threshold.

Scenario	GST treatment	When GST is accounted for
Business imports stock over $1,000 for resale	GST + duty at border, claimable as credit	At time of import, claimed on next BAS
Business imports stock $1,000 or under	GST collected at point of sale to consumer	On the sale, not at the border
Overseas seller ships direct to AU consumer, $1,000 or under	GST collected by seller at checkout	Seller remits via ATO if registered
Deferred GST scheme (approved importers)	GST deferred, reported on BAS	On BAS instead of at border

Watch: GST & Low-Value Imports for Melbourne Ecommerce Sellers

Read the video transcript

If you're running an ecommerce business in Melbourne sourcing stock from overseas, the GST rules genuinely change depending on the value of what you're importing, and it's worth knowing the exact lines, not a rough idea.

You need to register for GST once your turnover reaches $75,000 in a 12-month period. Track that monthly, not just at tax time, because backdated registration can create GST liabilities on sales you've already made and already spent the money from.

For goods over $1,000 that you're importing for resale, GST and duty are generally assessed at the border, and you claim that back as an input tax credit on your BAS. For goods $1,000 or under sold to Australian consumers, GST is collected at the point of sale instead, under the low-value imported goods rules, once you're over that $75,000 threshold.

Keep every import declaration, customs entry and freight invoice linked to the purchase in Xero, both for your landed cost calculations and in case the ATO ever reviews your import-related BAS entries.

If you're a Melbourne ecommerce business and want your GST on imports set up correctly, book a free 20-minute call at calendly.com/truetally, or call 0468 159 950. No silly questions, we've heard them all.

Record-Keeping for Imported Stock

Import declarations, customs entries, freight invoices and supplier invoices should be retained and linked to the relevant purchase transaction in Xero, both to substantiate landed cost calculations for accurate COGS and to support GST input tax credit claims if the ATO reviews import-related BAS entries. Under Australian tax law these records need to be kept for five years, and scattered PDFs in an email inbox don't count as an organised record-keeping system when an ATO review actually happens.

Deferred GST Scheme

Approved businesses can apply for the deferred GST scheme, which allows GST on imports to be deferred and reported directly on the BAS instead of being paid upfront at the border. For growing ecommerce businesses with regular overseas stock purchases, this materially improves cash flow by removing the need to fund GST payment at the border ahead of claiming it back weeks later on the next BAS.

Import GST rules are precise, and getting them wrong is expensive to fix later

We set up Xero GST coding for ecommerce importers so border GST, low-value goods GST and input tax credits are tracked correctly from day one.

Book a Free 20-Minute Call

KPIs to Track Around GST and Imports

✓ GST turnover against the $75,000 threshold, tracked monthly
✓ Landed cost including duty and GST treatment, per shipment
✓ Proportion of stock sourced overseas vs domestic
✓ Import lead time vs stock-out risk

Compliance Calendar for Melbourne Ecommerce Importers

BAS is lodged quarterly, 28 days after quarter end. GST registration should be reviewed monthly against the $75,000 rolling threshold. Businesses using the deferred GST scheme need to reconcile deferred amounts on each BAS. Superannuation guarantee at 12% applies to any employed staff, paid quarterly.

True Tally Bookkeeping, Melbourne

We work with ecommerce importers across Melbourne and Victoria on GST registration, import GST coding and BAS compliance.