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Australia E-Commerce Tax Guide

Australian e-commerce tax rules. The guide covers: the GST on the online sales — the 'marketplace rules' — the 'online marketplace operator' (the 'Amazon', the 'eBay', the 'Etsy', the 'Airbnb', the 'Uber') is 'treated as the supplier of the goods and the services' for the 'GST purposes' under the 'GST marketplace rules' (the 'GST Act 1999' — the 'Division 84 of the GST Act'); the 'marketplace operator' must 'charge and collect the GST at 10%' on the 'sales made through the marketplace' (the 'goods', the 'services', and the 'digital products'); the 'marketplace rules' apply to the 'sale of the goods by the overseas vendors' (the 'goods sold by the overseas sellers to the Australian consumers') and the 'sale of the services by the Australian vendors' (the 'short-stay accommodation', the 'ride-sourcing', the 'food delivery'); the 'marketplace operator' is 'responsible for the GST registration and the reporting' (the 'marketplace operator registers for the GST and lodges the BAS'); the GST on the low-value imported goods — the 'GST on the low-value imported goods' (the 'goods valued at $1,000 or less') is 'collected by the overseas vendors' and the 'electronic distribution platforms' (the 'Amazon', the 'eBay', the 'AliExpress', the 'Shein', the 'Temu'); the 'overseas vendor' or the 'electronic distribution platform' must 'register for the GST' and 'charge the GST at 10%' on the 'sales of the goods valued at $1,000 or less to the Australian consumers'; the 'GST registration threshold' for the 'overseas vendors' is $75,000 (the 'standard GST threshold'); the 'simplified GST registration' (the 'non-resident GST registration') is available for the 'overseas vendors' (the 'simplified BAS reporting'); the digital economy taxation — the 'digital economy' tax rules include: (i) the 'GST on the digital products and the digital services' (the 'streaming services', the 'e-books', the 'software', the 'online courses', the 'apps', the 'cloud services') — the 'overseas suppliers of the digital products' must 'register for the GST' and 'charge the GST at 10%' on the 'sales to the Australian consumers' (the 'digital products GST' under the 'Division 27 of the GST Act'), (ii) the 'taxation of the sharing economy' (the 'ride-sourcing' — the 'Uber, the Ola, the Didi' — and the 'short-stay accommodation' — the 'Airbnb, the Stayz, the Booking.com') — the 'ride-sourcing drivers' must 'register for the GST' (the 'ride-sourcing GST registration is mandatory regardless of the turnover') and the 'short-stay hosts' must 'register for the GST' if the 'GST turnover is $75,000 or more', (iii) the 'taxation of the cryptocurrency' (the 'crypto gains are subject to the CGT or the ordinary income') — see the separate Crypto Tax Guide.

Marketplace GST Rules

  • Marketplace as the supplier: The 'Amazon', the 'eBay', the 'Airbnb', and the 'Uber' are 'treated as the supplier' for the 'GST purposes'.
  • GST at 10%: The 'marketplace operator' must 'charge and collect the GST at 10%' on the 'sales made through the marketplace'.
  • Seller obligations: The 'seller' (the 'individual vendor') does NOT need to 'charge the GST' on the 'sales made through the marketplace' — the 'marketplace operator' is 'responsible for the GST'.

For the GST registration and the BAS lodgement, see our GST Guide →.

GST on Low-Value Imports

  • Goods valued at $1,000 or less: The 'overseas vendor' must 'charge the GST at 10%' on the 'sales to the Australian consumers'.
  • Non-resident GST registration: The 'overseas vendors' with the 'turnover above $75,000' must 'register for the GST' using the 'simplified non-resident GST registration'.
  • Electronic distribution platforms: The 'Amazon', the 'eBay', the 'AliExpress', and the 'Shein' are 'responsible for the GST collection'.

For the cross-border tax and the import rules, see our Cross-Border Tax Guide →.

Digital Economy & Sharing Economy

  • Digital products GST: The 'overseas suppliers' must 'charge the GST at 10%' on the 'digital products' (the 'streaming', the 'software', the 'e-books').
  • Ride-sourcing GST: The 'ride-sourcing drivers' (the 'Uber' and the 'Ola') must 'register for the GST' regardless of the 'turnover'.
  • Short-stay accommodation: The 'Airbnb' and the 'Stayz' hosts must 'register for the GST' if the 'turnover is $75,000 or more'.

For the short-stay rental rules and the GST, see our Tourism & Hospitality Guide →.

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