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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

Download resources below.

Date recorded: 30 September 2025

30:T4e3,

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
  - ‘Impo

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