GST for overseas businesses

GST for overseas businesses

Overseas business clients may no longer be subject to GST from 1 October 2016.

Overseas businesses supplying Australian businesses don’t need to register for GST if they:

  • only make GST-free supplies through an enterprise carried on outside Australia
  • have a business presence in Australia of less than 184 days in a 12-month period
  • have a GST turnover below the GST registration threshold of A$75,000 (because certain supplies will no longer be included in the GST turnover).

GST-registered importers no longer need to identify the exact amount paid for international transport, insurance and other costs to calculate the value of the taxable importation for GST purposes.


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