Australia Tax Agency Clarifies GST Obligations of International Sellers for Holiday Season

The Australian Taxation Office Oct. 24 clarified the GST obligations of international sellers of services, digital products, and low-value goods, for Black Friday and Cyber Monday. The clarification includes that: 1) taxpayers must register and pay Australian GST if sale turnover from Australia is at least A$75,000 (US$47,680) in a 12-month period; 2) the GST rate is 10 percent of the value of a sale, or 1/11th the amount charged on a sale; 3) taxpayers that may need to register include merchants, electronic platform operators, and redeliverers; 4) GST must be included in the price when selling products or services; ...