GST for Overseas Sellers in Australia and New Zealand
Both Australia and New Zealand collect GST on low-value goods at the point of sale rather than at the border. If you sell to consumers in either country from overseas, these rules affect your pricing, your checkout and possibly your registration obligations.
General information only — not tax advice. Check the ATO and Inland Revenue, or ask a tax adviser.
At a glance
| Australia | New Zealand | |
|---|---|---|
| GST rate | 10% | 15% |
| Low-value goods threshold | Customs value A$1,000 or less | Value NZ$1,000 or less |
| Registration threshold for overseas sellers | A$75,000 GST turnover connected with Australia | NZ$60,000 of supplies to NZ consumers in 12 months |
| Who collects GST on low-value goods | Registered seller, marketplace or redeliverer | Registered seller or marketplace |
| Goods above the threshold | GST and duty generally collected at the border | GST and duty generally collected at the border |
| Regulator | Australian Taxation Office | Inland Revenue (IRD) |
Australia
- Low-value imported goods (A$1,000 or less) sold to consumers: if you are registered (or required to be), you charge 10% GST at checkout and report it to the ATO.
- Business customers: GST is generally not charged on low-value goods sold to GST-registered Australian businesses that give you their ABN and state they are registered.
- Marketplaces: the electronic distribution platform is generally responsible for GST on sales it facilitates.
- Above A$1,000: the importer lodges an import declaration and pays GST, plus any customs duty, at the border.
- Prices must include GST. Australian Consumer Law requires consumer prices to be shown as a single all-inclusive price.
New Zealand
- Low-value imported goods (NZ$1,000 or less) sold to consumers: once registered, you charge 15% GST at the point of sale and file returns with IRD.
- Business customers: sales to GST-registered New Zealand businesses are generally not charged GST under these rules, if the business identifies itself.
- Marketplaces are generally treated as the supplier for sales they facilitate.
- Above NZ$1,000: GST and any duty are generally collected by New Zealand Customs at the border.
The simpler route: sell through a local partner
Registering, collecting and filing GST in two countries is a real administrative cost for a new market. When you supply Anyco — an Australian business — Anyco sells to local customers and handles local sales tax on those sales. See our supplier program.
Frequently asked questions
What is the GST rate in Australia and New Zealand?
Australia's GST is 10%. New Zealand's GST is 15%.
When must an overseas seller register for Australian GST?
When its GST turnover connected with Australia — including sales of low-value imported goods to Australian consumers — reaches A$75,000 in a 12-month period.
When must an overseas seller register for New Zealand GST?
When its supplies of low-value imported goods and remote services to New Zealand consumers exceed NZ$60,000 in a 12-month period.
Who collects GST when I sell through a marketplace?
In both countries, an electronic marketplace that facilitates the sale is generally treated as the supplier for GST on low-value imported goods and collects the GST instead of the individual seller.