Guides · Selling into Australia
Staying compliant: BAS, income tax and the treaty
Registration is a day. Compliance is every quarter after that. This guide covers what a GST-registered overseas seller actually has to do, what a treaty does and does not protect, and the withholding rules that catch people invoicing Australian businesses.
The short version
- A standard GST registration means a Business Activity Statement every quarter: GST collected, GST credits, and the difference paid or refunded.
- An Australian income tax return is usually only required if your company has a permanent establishment here or Australian-sourced income outside a treaty shelter. Many GST-registered sellers lodge none.
- Invoice an Australian business without quoting an ABN and they may be required to withhold 47% of the payment. It is the most avoidable loss in the whole system.
- Non-resident tax rates, withholding on dividends and interest, and the public officer rule each have their own page below.
The quarterly rhythm
BAS quarters end on 30 September, 31 December, 31 March and 30 June, with lodgment about four weeks after each. Every figure is reported in Australian dollars, so a seller trading in USD or CNY needs a consistent conversion method from the ATO's published rates. The single most common error is reporting sales the marketplace already remitted GST on, which pays the tax twice.
What a tax treaty actually does
A treaty allocates taxing rights between two countries. For a trading company the key article is business profits: Australia may tax them only if you carry on business here through a permanent establishment. The treaty does nothing for GST, which has no treaty at all. The United States and United Kingdom treaties are covered in their own articles because sellers from those two countries ask most often.
Common questions
- How often do I lodge a BAS as an overseas seller?
- Quarterly for most standard GST registrations, monthly if your GST turnover is A$20 million or more or if you elect it. Simplified GST registrations also report quarterly, with far less detail.
- Do I need to lodge an Australian income tax return if I am registered for GST?
- Not automatically. GST and income tax are separate systems. A treaty-country company with no permanent establishment in Australia generally has no return to lodge, though the ATO may still issue one to complete.
- What is no-ABN withholding?
- An Australian business paying an invoice from a supplier who has not quoted an ABN may be required to withhold tax at the top rate, currently 47%, and pay it to the ATO. Foreign suppliers can avoid it with an ABN or with a written statement that the supply is not made in the course of an Australian enterprise.
The articles under this question
8 articles, newest first. Each answers one question.
Tax Invoices for Australian Customers When You Sell From Overseas (2026)
14 October 2026
Does Amazon give your Australian customer a GST invoice? Only for goods it ships from overseas at A$1,000 or less; for FBA stock t…
Read →The UK–Australia Tax Treaty for Sellers: What It Protects, What It Doesn't (2026)
30 September 2026
The 2003 Convention caps Australian royalty withholding at 5% against a 30% domestic rate and shields a UK seller's trading profit…
Read →The US–Australia Tax Treaty for Sellers: What It Protects, What It Doesn't (2026)
28 September 2026
The Convention caps Australian royalty withholding at 5% against a 30% domestic rate, and Article 7 keeps your trading profit out …
Read →No-ABN Withholding: Why 47% Vanished From Your Australian Customer's Payment (2026)
23 September 2026
Where an Australian business pays more than A$75 excluding GST for a supply and the supplier hasn't quoted an ABN, the payer must …
Read →Non-Resident Tax Rates in Australia: Companies and Individuals (2026–27)
18 September 2026
Foreign residents pay 30% from the first dollar to $135,000, then 37% and 45% — with no tax-free threshold and no Medicare levy. F…
Read →Your First BAS as an Overseas Seller: What Goes in Each Box (2026)
10 September 2026
What goes in G1, 1A and 1B on an overseas seller's first BAS, how to lodge and pay it from outside Australia, and when each quarte…
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 →Try it on your numbers: Tax refund estimator (non-resident mode)
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.