Unregistered supplier sales <$75,000 GST

[caerwall]

The Australian Taxation Office allows overseas suppliers who are not required ot be registered for GST (sales <AUD$75,000 per annum) not to have to charge GST.  How do we get eBay to acknowledge this status so that they will not automatically charge 10% GST on a purchase?

[countessalmirena · Accepted solution]

Hello, caerwall,

The ATO states that the reforms “treat the operator of an electronic distribution platform (EDP) as the supplier of low value goods if the goods are purchased through the platform by consumers and brought into Australia with the assistance of either the supplier or the operator”.

eBay is treated by the ATO as the supplier under this description, and collects the GST on behalf of the ATO. Because of this, it is irrelevant whether or not a seller on eBay is under the $75,000 annual threshold in respect of sales to Australia, unfortunately.

However, if the seller sells on their own platform / website, and is under that $75,000 threshold, you can still purchase from them without GST needing to be collected by the seller on behalf of the ATO.

Read the full Treasury Laws Amendment (GST Low Value Goods) Act 2017 here: https://www.legislation.gov.au/Details/C2017A00077