Do I need to charge Goods and Services Tax (GST) on sales to overseas customers?
GST (Goods and Services Tax) is a broad-based tax of
10% on most goods, services and other items sold or
consumed in Australia and also on most imports of
Exports of goods and services from Australia are
generally GST-free. If you're registered for GST, this
- You don't include GST in the price of your exports
- You can still claim credits for the GST included in
the price of purchases you use to make your exported
goods and services.
There are some circumstances where GST must be paid,
such as if the goods remain in Australia for more than
60 days after they are sold. You should
refer to the Australian Taxation Office for
detailed information on GST rules and your
obligations as an Australian business.
Exporters should also remember to investigate any applicable taxes and fees
payable in overseas markets, such as quarantine inspection fees, GST/VAT
and import tariffs. See Austrade's
market profiles for information on a range of overseas markets.