From July 2018 Goods & Services Tax (GST) will be applicable to low value imports of physical goods after legislation was passed by the Australian Government.
Foreign businesses with more than AUD75,000 worth of sales to Australia will be required to become GST registered, collect GST on applicable goods and lodge returns with the Australian Tax Office (ATO).
The legislation has been crafted to cover not only to merchants but also electronic distribution platforms such has eBay or Amazon and re-deliverers.
Goods with a commercial value over AUD1,000 are not necessarily affected and can still be processed at the border.
Read more about GST on Low Value Imports on the Australian Taxation Office Website HERE.