GST on Importing Goods & Intangibles
By Ken Fehily
1h 28m CPD time
Difficulty: Intermediate
Unbox your delivery of GST knowledge! Learn about rules, tips and traps of importing physical items (goods) as well as software, digital products and other intangibles.
In this session, we cover:
GST on Goods imported into Australia by Consumers
When could this happen?
Definitions
‘Importer’
‘Entering the goods for home consumption’
How is GST calculated in here
Foreign suppliers sending goods to Australia
Low value importation regime issues
GST on Goods imported into Australia by Businesses
When could this happen?
How is GST calculated in here
Deferred GST scheme
GST on Intangibles sent to Australian Consumers
What are intangible supplies?
Which foreign businesses need to register?
How is GST calculated in here
GST on Intangibles sent to Australian Businesses
Division 84 of the GST Act
Date recorded: 30 September 2025