Guides
Selling into Australia from overseas
Everything the ATO expects from a seller who is not here, in the order you meet it. Six questions carry the rules. The platform and country guides tell you only what is different for you, then point back to the 22 articles that answer each question in detail.
Start with the question
Read them in order the first time. Each one links to the articles beneath it.
Do I need to register?
Thresholds, the A$1,000 rule, who collects GST, permanent establishment.
4 articles
Open → 2 of 6How to register
ABN, simplified vs standard GST, TFN, ARBN, documents, rejections, backdating.
8 articles
Open → 3 of 6Staying compliant
BAS, invoices, income tax return, treaties, withholding, public officer.
2 articles
Open → 4 of 6Import GST and duty
Customs value, duty, import GST, importer of record, deferred GST, 3PL.
2 articles
Open → 5 of 6How to structure
Foreign company vs Australian company vs sole trader, directors, branches.
6 articles
Open → 6 of 6The money
GST on fees, credits, refunds, penalties, costs, exit.
0 articles
Open →By platform
Where the stock sits when it sells decides who accounts for the GST. Each guide covers only what is different on that platform.
Amazon FBA
Stock in an Australian fulfilment centre.
7 articles
Open →Amazon direct-ship
Fulfilled from overseas, no Australian stock.
Coming sooneBay
Marketplace collects on imports; you collect on local stock.
Coming soonShopify and your own site
No marketplace in between: the obligation is yours.
Coming soonEtsy
Marketplace collects on low-value imports.
Coming soonTikTok Shop
Marketplace rules apply; local stock is yours.
Coming soonTemu
Consignment model; the platform is usually the supplier.
Coming soonDropshipping
Your site plus a supplier who ships direct.
Coming soonBy country
Treaty, trade agreement, entity type and the documents the ABR will accept from your registry.
United States
Treaty country · AUSFTA · LLCs and Inc.
1 articles
Open →United Kingdom
Treaty country · A-UKFTA · Ltd
1 articles
Open →New Zealand
Treaty country · CER · closest market
Coming soonChina
协定国家 · ChAFTA · 有限公司
Coming soonHong Kong
No tax treaty · low-tax base
Coming soonSingapore
Treaty country · SAFTA · Pte Ltd
Coming soonIndia
Treaty country · AI-ECTA · Pvt Ltd
Coming soonEurope
Treaties by member state · GmbH, SARL, BV
Coming soonJapan
Treaty country · JAEPA · KK and GK
Coming soonKorea
Treaty country · KAFTA
Coming soon
Want it done right the first time?
The free path is all here. A registered tax agent does it in days, not months, and without the rejection letters. Fixed fee before we start.