Goods and Services Tax (GST) is payable on most goods imported into Australia and is payable by businesses, organisation and private individuals, whether they are registered for GST or not.
This paper covers the GST Importing under the following headings:
- GST On Imports
- Monitored By Australian Customers And Border Protection Service
- Calculation Of GST On Imports
- Payment Of GST On Imports
- Deferred GST Scheme
- Exemption Of Some Imports From GST
- Potential GST Exemption If Goods Are To Be Exported within 12 Months
- Claiming Of GST Credits On Imported Goods
- Documentation For An Importer
- Exempt Imports
- Payable Upon The Arrival Of Goods
- Professional Advice
