If your business is based outside Australia but sells goods or services to Australian customers, you may need to understand and comply with Australian Goods and Services Tax (GST) obligations. Australian GST applies to certain sales connected with Australia, including imported services, digital products, low-value imported goods and other goods and services made available to Australian consumers.
How Australian GST works for a non-resident business
Australia has a GST rate of 10%. GST is generally 1/11th of the amount charged for sales connected with Australia.
GST may apply to sales such as:
Digital products, including software and eBooks, sold to Australian consumers
Imported services, including professional consulting services
Low-value goods imported into Australia with a customs value of $1,000 or less when the price is first agreed with the consumer
Other imported goods made available for sale in Australia
Australian real estate property, including land and residential and commercial property
A non-resident business generally must register for GST if it carries on a business or enterprise and its GST turnover from sales connected with Australia reaches the $75,000 registration threshold. The threshold is $150,000 for a non-profit organisation.
GST turnover is based on business income from relevant Australian sales, not profit. The calculation may exclude certain sales, including sales to Australian businesses registered for GST, sales not connected with Australia and GST included in sales. If your Australian sales are made entirely through an online marketplace or electronic distribution platform, you may not need to register for GST.
GST registration options for non-resident businesses
Non-resident businesses can generally choose between simplified and standard GST registration, depending on their circumstances.
Simplified GST registration may be suitable if the business makes sales connected with Australia involving imported services, digital products or low-value imported goods, does not need an ABN, and does not need to claim GST credits.
Standard GST registration may be appropriate if the business has or needs an ABN, needs to issue tax invoices or wants to claim GST credits.
A non-resident business that imports goods and stores them in Australia before selling them online cannot use simplified GST registration. Standard GST registration may allow the business to meet its GST obligations and claim GST credits on taxable importations. You must also know that a business cannot hold simplified and standard GST registration at the same time.
GST on imported services and digital products
Since 1 July 2017, Australian GST has applied to many imported services and digital products sold by businesses outside Australia to Australian consumers. These supplies are also known as inbound intangible consumer supplies. Specific examples include:
Online newspaper subscriptions, music, television shows, movies and e-books
Software maintenance, software, apps, game codes and games
Distance learning courses and webinars
Online dating, gambling and insurance services
Australian accommodation or event booking services
Publishing and website design services
Membership fees and other professional association services
Consultancy, architectural, accounting and legal services
If your non-resident business sells these products or services to Australian consumers, you may need to register for GST, charge GST, lodge business activity statements (BAS) or GST returns, and pay the GST to the Australian Taxation Office.
Get help with Australian GST compliance
If you are a non-resident business selling goods, services or digital products to Australian customers, understanding your GST obligations can help you avoid compliance issues and meet your reporting responsibilities. Our experienced team here at ABN Australia can help you assess whether you need to register for GST, identify the most suitable registration option and understand your ongoing obligations in Australia. Contact us today to discuss how we can support your business.
Last updated: 17th July 2026
About the Author
Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.
Ro Elvinia
Customer Success and Marketing Manager