Foreign Online Sellers looking to expand in Australia
- Arnold Shields
- May 22, 2023
- 3 min read
Updated: May 15
In an increasingly globalised digital marketplace, foreign online sellers are reaching Australian consumers with ease. But with opportunity comes responsibility. If you're selling into Australia, it’s critical to understand and comply with local Goods and Services Tax (GST) laws and importation requirements.
Here’s what you need to know to ensure your business remains compliant.
Do You Need to Register for GST in Australia?
If your actual or projected sales to Australian customers exceed $75,000 AUD in a financial year, you're required to register for GST.
Below the threshold: No need to register.
Once you hit the threshold: Register from that point forward (not retroactively).
No GST is payable on sales before registration if you were under the threshold.
Are You Exempt from Double Taxation?
Australia has Double Taxation Agreements (DTAs) with many countries to prevent you from being taxed on the same income in both countries.
Before operating in Australia, check whether your country has a DTA with Australia. This helps streamline compliance and avoid tax complications.
Understanding GST on Imports
If you're shipping goods into Australia, GST may be charged by Australian Customs.
Who pays GST on imports? The importer—often your courier—pays and may pass the charge to you.
If registered for GST and ABN: You can claim GST credits on these import costs in your BAS.
What Happens After GST Registration?
Once registered, you're required to lodge a Business Activity Statement (BAS) quarterly. This includes:
Australian gross sales
GST collected on sales
GST paid on expenses (including imports)
🗓 BAS is due 28 days after each quarter ends.
How to Register for ABN and GST in Australia
Dolman Bateman can help foreign businesses with the registration process. Here’s what you’ll need:
Required Information:
Legal name of your entity
Business structure (e.g. LLC, company)
ARN/ABRN (if applicable)
Business and postal addresses
GST registration commencement date
💡Tip: This date can be backdated to reflect when you started sales or incurred costs in Australia.
Additional Documentation You’ll Need
Statement of Business Activity in Australia
Include:
Australian business address (if applicable)
Description of activity (sales/expenses)
Products or services offered
Signed declaration by authorised business representative
Identity Documents for Each Key Business Owner
Certified in English by a notary public (not a JP or solicitor):
Primary (one required):
Passport
Birth certificate
Secondary (one required):
National ID card
Driver’s license
Marriage certificate
Government-issued photo ID
➡️ If names differ, provide supporting evidence (e.g. marriage certificate, deed poll).
➡️ If your address is in another language, you must provide a certified English translation.
Stay Compliant, Avoid Penalties
Navigating Australian tax requirements can be complex for foreign businesses. At Dolman Bateman, we assist global sellers in registering for GST, preparing BAS reports, and staying compliant with ATO requirements.
📞 Get in touch with us today to register your business for GST and streamline your Australian operations.
Disclaimer:
The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. While every effort has been made to ensure the accuracy of this content at the time of publication, tax laws and regulations may change, and individual circumstances vary. Dolman Bateman accepts no responsibility or liability for any loss or damage incurred as a result of acting on or relying upon any of the information contained herein. You should seek professional advice tailored to your specific situation before making any financial or tax decision.
