GST for Non-Resident Amazon Australia Sellers: The Complete Guide (2026)

If you're a non-resident selling on Amazon Australia and shipping stock into an Australian fulfilment centre, there's a strong chance you're both overpaying and worrying about the wrong risks. The single most valuable thing to understand is this: the 10% GST you pay at the Australian border on imported stock is money you can recover — once you're registered the right way. Meanwhile, most of the "you'll be taxed on your worldwide income" and "you must set up an Australian company" fears circulating in seller groups are simply not correct.

This guide walks through exactly what applies to non-resident Amazon FBA and marketplace sellers: when you need to register for GST and an ABN, why Amazon's GST collection doesn't cover your FBA sales, how to reclaim import GST, the company and worldwide-tax myths, and how a non-resident actually registers. It's written for non-resident (including Chinese-speaking) sellers trading into Australia, and it's referenced to current Australian Taxation Office (ATO) guidance.

Quick answer (TL;DR)

•  Registration is threshold-based, not automatic: you must register for GST + an ABN once your GST turnover reaches A$75,000 (current or projected over 12 months). Using an FBA-AU warehouse doesn't lower that threshold — it makes your sales count toward it.

•  Amazon does not collect GST on those sales. Once your stock is in Australia, the sale is a domestic supply and you account for the GST yourself.

•  Registering for standard GST lets you claim back the import GST you pay at the border.

•  You usually don't need an Australian company or branch, and registering won't make your worldwide income taxable in Australia.

•  Simplified GST is not available to sellers who warehouse stock in Australia — you need standard GST + an ABN, which is also the only path that reclaims import GST.

1. Do you need to register for GST and an ABN? Start with three facts

Fact 1 — Registration is triggered by turnover (A$75,000), not simply by using FBA

Using an Amazon FBA warehouse inside Australia does not automatically mean you must register for GST. What it changes is the nature of your sales: because your stock is on Australian soil when it sells, those are domestic supplies connected with Australia, and they count toward your GST turnover. You are required to register for GST and an ABN once that turnover reaches A$75,000 — measured as either your current turnover (this month plus the previous 11) or your projected turnover (this month plus the next 11) — and you must register within 21 days of crossing it. Below A$75,000, registration is voluntary (and often still worth it — see Fact 3). Note this is a GST/turnover test, separate from registering a company (more on that myth below).

Fact 2 — No, Amazon is not already handling all of your GST

This is the most common and most expensive misunderstanding among mixed-model sellers. Amazon (as an electronic distribution platform, or EDP) collects GST only on the low-value imported goods (LVIG) leg — goods valued at A$1,000 or less that are shipped to an Australian customer from outside Australia, under rules in force since 1 July 2018.

Once your stock is sitting in an Australian warehouse and you sell from there, the position changes completely. The ATO is explicit: goods located in Australia at the time of sale are not low value imported goods, and for such goods the EDP operator is not treated as the supplier — the responsibility "shifts to the merchant." In other words, you self-assess and remit the GST on your FBA sales. The ATO even illustrates this with a Hong Kong business ("Household Harriet") that imports and warehouses stock in Australia and is therefore responsible for charging GST on those sales.

The practical takeaway: if you run a mixed model — some small parcels shipped direct from overseas and stock held in FBA-AU — Amazon's collection only covers the first. The FBA portion is yours.

Fact 3 — Registering is how you recover the import GST

When your stock lands in Australia, you pay 10% GST at the border on the taxable importation. If you are registered for standard GST, that border GST becomes a creditable input — you claim it back through your Business Activity Statement (BAS). For a seller importing meaningful volumes, that recovered GST is often substantial and frequently outweighs the cost of being compliant. Registration turns a sunk cost back into cash flow.

How the A$75,000 threshold is measured

There are two tests, and you must register if either is met: your current GST turnover (this month plus the previous 11 months) is A$75,000 or more, or your projected GST turnover (this month plus the next 11 months) is likely to be. So a fast-growing seller can be required to register on the projected test before a full year of sales has even happened — and must do so within 21 days. Below the threshold you may still register voluntarily, and many sellers do, precisely because standard GST registration is what unlocks the import-GST refund.

2. The two costliest myths: "I need a company" and "I'll be taxed on everything"

Myth 1 — You must set up an Australian company or branch

For most non-resident sellers, no. GST and an ABN are a tax registration, not a company. The lightest and most common path is:

•  Route A — direct ABN/GST registration. No Australian company, no ASIC branch. Suitable for most sellers.

•  Route B — Australian subsidiary (Pty Ltd). A heavier structure with its own reasons (liability, local banking, scale).

•  Route C — ASIC branch of your foreign company (ARBN). Registering your existing company to "carry on business" in Australia.

Whether you need a company or a branch is a separate legal test (a corporations-law / ASIC question) from what triggers GST. When a provider blurs the two together — "you're storing stock here, so you must incorporate" — they're either confused or upselling. Getting GST-registered does not require you to incorporate.

Myth 2 — Registering in Australia makes your worldwide income taxable here

It does not. Foreign residents are generally taxed in Australia only on income that has an Australian source — not on your global earnings. Registering for GST is an indirect-tax obligation; it does not convert you into an Australian income-tax resident.

Company tax residency turns on the central management and control (CM&C) test (see the ATO's TR 2018/5, issued after the High Court's Bywater decision). What matters is where the real control and direction of the business is actually exercised — not where a service provider sits. Engaging an Australian tax agent to handle your ABN, GST and BAS is administration, not control — it does not, by itself, move your central management and control to Australia, create a permanent establishment, or jeopardise your non-resident status.

The key mental model: three separate tests

Much of the confusion dissolves once you separate three different questions with three different triggers:

1. GST — do you make supplies connected with Australia? (Warehousing stock here: yes.)

2. Income tax / permanent establishment — do you have Australian-source income or a PE?

3. ASIC company/branch registration — are you "carrying on business" such that you must register a company or branch?

Answering the GST question does not automatically answer the other two. That distinction is the heart of doing this correctly — and it's exactly what competitors tend to blur.

3. How to register the right way: standard GST + the practical steps

Standard GST vs Simplified GST — and why Simplified is off the table for FBA

Australia offers a Simplified GST option for some overseas sellers, but there's a catch that matters enormously here: Simplified GST registration is not available to a non-resident who imports goods and warehouses them in Australia before selling (directly or through a platform). And even where it is available, Simplified GST does not provide an ABN and cannot claim GST credits — including credits for taxable importations.

That makes the choice clear for an FBA seller:

	Simplified GST	Standard GST (+ ABN)
ABN issued	No	Yes
Claim import GST credits	No	Yes
Available if you warehouse stock in AU	No	Yes
Best for	Low-value offshore-only sellers	FBA / stock-in-Australia sellers

For a seller who imports stock, standard GST + an ABN is both what your situation requires and the cheaper option overall, because it's the only one that recovers your import GST.

How a non-resident actually registers

You do not need to set up a local company or appoint an Australian director to register. In practice:

1. Apply for an ABN for a business outside Australia (via the Australian Business Register); the application can also register you for GST.

2. Provide non-resident proof of identity (POI). As an overseas applicant you supply additional evidence — for example, proof you're registered with an equivalent corporate, market or financial regulator in your home country, or a letter from a comparable overseas revenue authority confirming you exist on their records and carry on an enterprise.

3. Use a registered tax agent. Standard GST can't be lodged through the ATO's Online services for business (that channel is for Australian-resident businesses), so most non-residents register and lodge through a registered Australian tax agent — who can also manage your ongoing BAS.

Your ongoing obligations once registered

•  Lodge a BAS each quarter, reporting GST on your FBA sales and claiming your import-GST credits.

•  Keep your records — import documentation (customs/GST paid), sales reports, and expenses — so your GST credits are properly supported.

•  Reconcile your mixed model — separate the LVIG (Amazon-collected) leg from your onshore FBA sales so you don't double-count or under-report.

Common mistakes we see

•  Assuming Amazon collects all the GST. It only covers the low-value offshore leg, not your FBA domestic sales.

•  Choosing Simplified GST to "keep it easy." It can't reclaim import GST — and isn't even available once you warehouse stock in Australia.

•  Incorporating an Australian company you didn't need, because someone conflated the GST trigger with the company/branch test.

•  Not registering, then paying GST retrospectively. If you were required to register, you can be liable for GST on past sales (plus penalties and interest) even if you never charged it.

•  Poor record-keeping, which undermines otherwise valid import-GST credit claims.

Frequently asked questions

Do I have to register for GST and an ABN as a non-resident Amazon Australia seller? It depends on your turnover. Registration is mandatory once your GST turnover from sales connected with Australia reaches A$75,000 (measured over the current or projected 12 months) — not automatically just because you use FBA. Your FBA sales are domestic supplies that count toward that threshold, and below it you can register voluntarily (often worth it, to reclaim import GST).

Doesn't Amazon already collect the GST for me? Only on the low-value imported goods leg (goods ≤ A$1,000 shipped from overseas). Once your stock is in Australia, the platform is not treated as the supplier and you account for the GST on those sales.

Can I claim back the GST I pay at the border on imports? Yes — if you're registered for standard GST. The border GST is a creditable input you reclaim through your BAS. Simplified GST cannot do this.

Do I need to set up an Australian company (Pty Ltd) or a branch? Usually not. Most non-resident sellers use direct ABN/GST registration (Route A). Whether you need a company or branch is a separate ASIC/legal test, unrelated to the GST trigger.

Will registering in Australia make my worldwide income taxable here? No. Foreign residents are generally taxed only on Australian-source income. Using an Australian tax agent for compliance is administration, not central management and control, so it doesn't jeopardise your non-resident status.

Standard GST or Simplified GST — which do I need? If you warehouse stock in Australia, Simplified GST isn't available and can't reclaim import GST. You need standard GST + an ABN.

How does a non-resident register with no local director or address? Through a registered tax agent, applying for an ABN + standard GST and completing non-resident proof of identity (e.g. home-regulator registration or a letter from a comparable revenue authority).

How Epic Tax helps

We're a Melbourne-based, bilingual (English + Mandarin) tax firm specialising in non-resident Amazon and marketplace sellers trading into Australia. We handle ABN and standard GST registration, quarterly BAS lodgment, and ATO representation as a fixed-price annual package — so you recover the import GST you're entitled to and stay compliant without the guesswork.

Want to know how much import GST you could recover? Email admin@epictax.com.au and we'll walk through your position.

This article is general information for non-resident Amazon Australia sellers and is not personal tax advice. Your obligations depend on your specific facts, and thresholds and rules can change. For advice on your situation, contact a registered tax agent. Epic Tax — always a step ahead.

Key sources (ATO): Registering for GST; GST for non-resident businesses (Simplified, Standard, and Standard GST-only registration); GST on low value imported goods (LCR 2018/1); Non-resident businesses making online sales to Australia / EDP operator guidance; Central management and control test of residency (TR 2018/5).