Guides · Selling from United States
Selling into Australia from a US company
A US company selling to Australia has the treaty on its side for income tax, a free trade agreement on its side at the border, and the same GST rules as everyone else. The recurring surprise is that GST, not income tax, is where the obligations are.
What is different from here
| Tax treaty | Yes. Business profits are taxable in Australia only through a permanent establishment. |
|---|---|
| Trade agreement | AUSFTA: most US-origin goods enter duty-free with a certificate of origin. |
| Typical entity | LLC or Inc. Both can hold an ABN in their own name; no Australian entity needed. |
| Watch for | US sales tax instincts. GST has no nexus thresholds by state and no resale certificates; it is one national test. |
Articles for sellers from United States
1 article, newest first. Each answers one question.
The six questions
The shared rules behind every platform and country. Read in order or jump to the one you need.
Do I need to register?
Thresholds, the A$1,000 rule, who collects GST, permanent establishment
Open →How to register
ABN, simplified vs standard GST, TFN, ARBN, documents, rejections, backdating
Open →Staying compliant
BAS, invoices, income tax return, treaties, withholding, public officer
Open →Import GST and duty
Customs value, duty, import GST, importer of record, deferred GST, 3PL
Open →How to structure
Foreign company vs Australian company vs sole trader, directors, branches
Open →The money
GST on fees, credits, refunds, penalties, costs, exit
Open →
Want it done right the first time?
The free path is all above. A registered tax agent does it in days, not months, and without the rejection letters. Fixed fee before we start.