Legislation for new Overseas GST registered businesses is currently before parliament. Fuck we're a greedy taxing lot, us and the USA are happy to ignore borders in one direction with regards to taxes.
Of note, mailbox redelivery services will be treated as an importer and be subject to 75K AUD gst registration requirements.
https://www.ato.gov.au/General/New-...ct-taxes/GST/GST-on-low-value-imported-goods/
On 16 February 2017, the Government introduced law to Parliament that will amend the law to extend Goods and Services Tax (GST) to low value imports of physical goods imported by consumers from 1 July 2017.
A vendor registration model will be used and suppliers with an Australian turnover of $75,000 or more in a twelve month period will be required to register and charge GST.
The existing processes to collect GST on imports above $1,000 at the border are broadly unchanged.
In summary, the reforms:
make supplies of goods valued at $1,000 or less at the time of supply connected with Australia if the goods are, broadly, purchased by consumers and are brought to Australia with the assistance of the supplier;
treat the operator of an electronic distribution platform as the supplier of low value goods if the goods are purchased through the platform by consumers and brought to Australia with the assistance of either the supplier or the operator;
treat re-deliverers as the suppliers of low value goods if the goods are delivered outside Australia as part of the supply and the re-deliverer assists with their delivery into Australia as part of, broadly, a shopping or mailbox service that it provides under an arrangement with the consumer;
allow non-resident suppliers of low value goods that are connected with Australia only because of these amendments to elect to be a limited registration entity and as such access the simplified registration and reporting system; and
prevent double taxation by making importations of goods non-taxable importations if the supply of the goods is a taxable supply only as a result of these amendments and notice is provided in the approved form.