Guides · Selling on Amazon FBA
Amazon FBA Australia: the tax guide for overseas sellers
FBA is the one selling model where the platform collects nothing for you. The moment your inventory lands in an Australian fulfilment centre, every sale from it is your own supply, connected with Australia, counted towards your own threshold.
Who remits the GST
| The sale | Who accounts for GST |
|---|---|
| Goods shipped from overseas, A$1,000 or less, sold through Amazon | Amazon collects and remits the GST |
| Goods sold from stock in an Australian fulfilment centre | You do — once registered or required to be |
| Inbound FBA shipment worth more than A$1,000 | Import GST at the border; claimable only by the importer of record on standard registration |
The FBA flip
Sellers move from direct-ship to FBA for faster delivery and the Prime badge, and in doing so move from a model where Amazon is the GST supplier to one where they are. Nothing on the Seller Central dashboard tells you this has happened. The registration clock starts with the first sale from Australian stock.
What FBA does not do to your income tax
Holding inventory in a third-party warehouse is, under most of Australia's tax treaties, expressly not a permanent establishment on its own. Whether the rest of your Australian activity tips it over is the subject of the permanent establishment article below.
Common questions
- Does Amazon collect GST on my FBA sales in Australia?
- No. Amazon collects GST only on low-value goods shipped from overseas. Sales from stock in an Australian fulfilment centre are your own supplies and are self-assessed.
- Do I need an ABN for Amazon FBA Australia?
- Once you hold stock in Australia you will need an ABN for standard GST registration, which is the only way to claim the import GST on your inbound shipments. Amazon also asks for it during tax verification.
Amazon FBA articles
7 articles, newest first. Each answers one question.
Do I need an ABN to sell on Amazon Australia? (2026)
28 August 2026
Not to list — but for the standard FBA pattern, yes. The deciding fact is where your stock sits when it sells, and the reason is G…
Read →The Amazon Australia seller tax checklist: first shipment to first BAS
27 August 2026
Every Australian obligation for a non-resident seller, in the order it actually arises — plus the expensively-sold extras the stan…
Read →Do non-resident Amazon sellers lodge an Australian income tax return?
25 August 2026
Usually not. A treaty-country company with no permanent establishment has no assessable Australian income and no return to lodge —…
Read →Does Amazon FBA stock create a permanent establishment in Australia?
24 August 2026
Generally no — but the strongest reason is not the storage exemption everyone quotes. It is that an Amazon fulfilment centre was n…
Read →Does Amazon collect GST for me on Australian sales?
20 August 2026
Only on low value goods shipped from overseas. Sales from stock in an Australian fulfilment centre are your own — self-assessed an…
Read →Do I need an Australian company to sell on Amazon Australia?
19 August 2026
No. Your foreign company can hold an ABN and standard GST registration in its own name — no Australian entity, address or director…
Read →GST for Non-Resident Amazon Australia Sellers: The Complete Guide (2026)
14 July 2026
Non-resident sellers with stock in an Australian fulfilment centre are often both overpaying and worrying about the wrong risks. T…
Read →Try it on your numbers: GST registration check · Import duty & GST estimator
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.