International businesses entering the Australian market must understand how GST registration works, when backdating is permitted, and what conditions apply when claiming GST on imported goods. These rules directly affect compliance, cash flow, and the ability to recover input tax credits on international shipments.
Below is a helpful guide for frequent importers.
GST registration cannot be backdated before the ABN start date
The Australian Taxation Office (ATO) allows GST registration to be backdated only to the date your entity’s Australian Business Number (ABN) becomes active. This means the effective date of GST registration can match the ABN activation date, but it cannot precede it. If your international business does not yet have an active ABN, the ATO will not permit any GST backdating at all.
Claiming GST on imports requires strict conditions
Once registered, your international company can claim GST paid on imported goods only if it meets all of the following criteria:
GST Registration
Your entity must hold an active Australian GST registration at the time of importation.
GST Actually Paid or Deferred
GST must have been charged at the border and paid, or accounted for under the Deferred GST Scheme. The scheme allows GST-registered businesses to defer payment of GST on taxable importations until the first activity statement is lodged after the goods are imported. Note that without actual GST being imposed, no credit can be claimed.
Importer of Record
Your international company must be listed as the importer of record, the entity responsible for ensuring that goods comply with all legal and regulatory requirements when entering Australia, on the import declaration (ICS) and all customs documentation. If a freight forwarder, distributor, customer, or any other party appears as the importer, that party, rather than your international company, becomes eligible to claim the GST.
Correct Documentation
The international business must retain the import declaration, GST payment receipt (if applicable), and all related tax invoices issued by freight forwarders or customs brokers. These records must clearly show your international company’s ABN.
Business Use Requirement
The goods must be used, or intended to be used, in carrying on your international company’s business activities in Australia. You need to know that only business-related imports qualify for input tax credits.
Reporting in the BAS
GST credits must be reported through the Business Activity Statement (BAS) in the relevant GST period, typically the period in which the goods clear customs or the period in which the deferred GST obligation arises.
Why consider the Deferred GST Scheme?
If you frequently import high-value goods, your international business may benefit from the ATO’s Deferred GST Scheme. This scheme removes the need to pay GST at the border when goods arrive. Instead, GST is accounted for in the next BAS lodgement. This approach can significantly improve your cash flow by avoiding large upfront GST outlays.
However, enrolment in the Deferred GST Scheme comes with an important requirement. Please contact our tax and accounting team if you seek to enrol.
Monthly BAS lodgement becomes mandatory
If you participate in the Deferred GST Scheme, you must lodge your BAS monthly rather than quarterly. When applying, your international company must complete both the standard GST registration and a separate application to the ATO for deferred GST approval. Both processes can be completed simultaneously.
How ABN Australia can help
If your international business imports goods into Australia, the rules around GST registration, backdating limits, and import credit eligibility can significantly affect compliance and cash flow. Our team can help you register correctly, assess your eligibility for the Deferred GST Scheme, and ensure that your import documentation supports every GST credit you claim.
Contact ABN Australia today for trusted support with GST registration, BAS reporting, and import credit recovery.
Last updated: 25th Nov 2025
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