Australia GST for Global Sellers: Why It Matters More Than Ever in 2025

If your business is trading with Australian customers—whether you’re selling physical goods, digital services, or operating via platforms like Amazon—Goods and Services Tax (GST) is more than just a buzzword.

It’s a legal obligation, a strategic opportunity, and a crucial part of operating smoothly in one of the region’s strongest markets.

We specialise in guiding businesses through international tax compliance, and that includes Australia’s unique GST framework. If you’re unsure whether GST applies to your business or you’re feeling overwhelmed by the registration process, we’re here to help.

Why Australia Is the Next Big E-commerce Market？

Expanding into the Australian market offers numerous advantages for e-commerce sellers:

1. High Internet Usage and Digital Engagement

Australia boasts a robust digital infrastructure, with approximately 94.9% of the population—equating to around 25.21 million individuals—being active internet users as of January 2024. This is essential for a thriving e-commerce environment.

2. Rapid E-commerce Market Growth

Australia’s e-commerce sector is experiencing substantial growth. In 2024, the total e-commerce volume was projected to reach USD 89.4 billion, with retail e-commerce accounting for USD 46.2 billion. The market is expected to continue expanding at a compound annual growth rate (CAGR) of 6% from 2024 to 2027, reaching an estimated USD 107 billion by 2027.

3. Established Online Marketplaces

Platforms such as Amazon have gained traction in Australia. By 2024, Amazon Australia had amassed a customer base of 7.9 million, accounting for 10% of the nation’s online shopping expenditure. It is clear that local consumers have embraced e-commerce platforms.

4. Consumer Preference for Online Shopping

The trend towards online shopping is clearly reflected in Australian consumer behaviour. In 2024, approximately 17.08 million Australians shopped online monthly, marking a 45% increase from 2020 figures. This shift highlights the growing reliance on online shopping for a vast and diverse range of different products.

What Is GST and How Does It Affect Overseas Sellers?

Interested in selling to Australian customers? You need to consider GST – Goods and Services Tax. 

GST is a 10% tax applied to most goods and services sold within the country, and functions similarly to VAT systems currently used in Europe. 

The standard registration threshold is AUD 75,000 in annual turnover. If your business crosses that line, you must register for GST within 21 days—or face penalties, backdated liabilities, and further compliance risks.  

This threshold applies to both local and overseas businesses with trading activity in Australia.

Even if you are trading below the threshold, voluntary registration can still benefit your business in several ways.  You can:

• Reclaim GST on your business purchases and imported goods
• Issue GST-compliant invoices to Australian B2B customers
• Build trust with local partners and customers by being registered

Are You Required to Register for GST in Australia?

Overseas businesses engaging in ecommerce also need to be aware of additional regulations that will impact them:

• GSTR 2017/1 – Requires overseas sellers of digital products and services (such as software, streaming, and online courses) to charge GST to Australian customers
• LCR 2018/1 – Applies GST to low-value imported goods (under AUD 1,000), regardless of whether you’re shipping from abroad or via local fulfilment (e.g. Amazon FBA)

Even if you don’t meet the AUD 75,000 threshold, platforms such as Amazon and eBay must collect and remit GST on your behalf.

However, for transactions made through your own website or store, you retain responsibility. That’s why proactive compliance is essential.

Simplified vs. Standard GST Registration — What’s Right for You?

Depending on your business needs, there are two different GST registration methods. Choosing the right one is crucial to avoid unnecessary paperwork or compliance failures.

1. Simplified Registration

Designed for businesses that:

• Sell only low-value goods (under AUD 1,000)
• Do not reclaim import GST
• Do not use Australian warehouses (no FBA)
• Do not issue B2B GST invoices
• Do not need an ABN (Australian Business Number)

With this method, you’ll receive an Australian Reference Number (ARN) instead of an ABN, and document notarisation is not required. 

2. Standard Registration

Required for businesses that:

• Reclaim import GST
• Sell via Australian warehouses or use FBA
• Issue GST-compliant B2B invoices
• Need an ABN for local transactions

This process is more document-intensive. You’ll need notarised copies of your company certificate, ID, bank details, and Amazon account records. Every page must be signed and certified by a Notary Public or an Australian Embassy official.

Selling via Amazon or Using Australian Warehouses? Read This First

Once registered, you may need to file GST returns either quarterly or monthly, depending on your turnover and registration type.

The ATO generally requires quarterly filing, but monthly filing is mandatory if your GST turnover exceeds AUD 20 million. Missing a deadline or misreporting figures can result in financial penalties or audits.

This is where many international sellers struggle—and where TBA Global steps in to make the difference.

Common GST Compliance Challenges for Cross-border Sellers

We take the complexity out of international tax compliance.   

With deep knowledge of local tax regulations and extensive experience working with ecommerce sellers, we offer end-to-end support, including:

• Advice on whether GST registration is suitable for your business
• Step-by-step assistance with Simplified or Standard Registration
• Document preparation and notarisation guidance as part of the application process
• Filing GST returns and handling ongoing tax correspondence
• Reclaiming import GST and maximising your financial recovery
• Dedicated support for sellers using Amazon and other major ecommerce platforms

We act as your local tax compliance partner, so you can focus on growing your business—without worrying about complex regulations.

How TBA Global Can Help You Stay Compliant？

Our experts can offer a free consultation to assess your situation and explain your options clearly.

Trust TBA Global to help you register the right way, stay compliant, and unlock new business opportunities in the Australian market.