Selling on Amazon Australia - a Guide for International Sellers
- Arnold Shields
- Mar 15, 2018
- 2 min read
Updated: May 22
Opportunity in the Australian Market
With Amazon’s expansion into Australia, international sellers now have access to one of the fastest-growing eCommerce markets in the world. However, selling through Amazon Australia comes with specific regulatory and taxation obligations.
Goods and Services Tax (GST)
All goods sold in Australia attract a 10% GST.
If your annual turnover is or is likely to exceed A$75,000, you must register for GST.
GST is reported and paid quarterly through a Business Activity Statement (BAS).
You can claim GST paid on eligible business expenses.
Amazon pricing must be GST inclusive, 1/11th of the sale price is GST collected.
Income Tax Considerations
Most international sellers are not Australian tax residents, but may still be subject to income tax.
Double Taxation Agreements (DTA) with over 40 countries can reduce or eliminate tax obligations in Australia.
A “Permanent Establishment” (e.g. office, branch, factory) in Australia will trigger tax liabilities on Australian-sourced income.
Scenario | Income Tax Obligations |
Country has DTA, no PE | No Australian income tax |
Country has DTA, with PE | Tax on income attributable to PE |
No DTA with Australia | Full tax on Australian-sourced income |
GST & Customs Example
If you sell 10,000 bags at A$7 each (GST inclusive), you'll need to calculate:
GST Collected = A$7,000
Input GST Credits (on imports, freight, Amazon fees)
Net GST Payable = GST Collected – GST Paid
Use our Amazon Profit Calculator for a full breakdown.
Business Registration Requirements
To operate in Australia, a foreign business must register with ASIC and obtain an Australian Registered Body Number (ARBN). Key steps:
Lodge Form 402 with ASIC.
Provide certified incorporation documents and appoint a local agent.
Receive your ARBN upon approval.
Alternatively, consider setting up an Australian subsidiary—though more complex, it may offer strategic advantages depending on your business structure.
Australian Consumer Law (ACL) Compliance
All products sold to Australian consumers must comply with:
Product safety standards
Labelling requirements
Consumer guarantees under ACL
Non-compliance can result in penalties or bans.
About Australia: Quick Facts
Population: 25+ million, concentrated in Sydney, Melbourne, and Brisbane.
Capital: Canberra (406,000 residents)
Economy: 26+ years of uninterrupted GDP growth. Services sector dominates GDP and employment.
Language: English is the primary language (72.7%).
Why Choose Dolman Bateman?
We specialise in supporting Amazon sellers with:
Tax & GST compliance
Business structuring
ASIC & ARBN registration
Strategic advisory and sale readiness
With over 300 Amazon clients worldwide and hands-on experience selling on Amazon ourselves, we speak your language, literally and commercially.
Get in touch to discuss the right structure and tax approach for your Amazon business in Australia.
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.
