The following link provides some very clear information on the new GST when buying from overseas. It's fairly short and to the point.
It makes clear that a 're-deliverer' (such as Pitney Bowes) is responsible for collecting the GST, not the original seller or site it was bought on. Re-delivers (forward services) don't have to register for the GST if they're under the $75K threshold, same as sellers and EDPs.
Using a re-deliverer
You are using a re-deliverer if you:
- purchase goods and have them sent to a mailbox in another country to be re-shipped to you in Australia.
- use the services of an overseas business that buys goods on your behalf and then helps you bring those goods to Australia.
The re-deliverer will charge GST on the goods and for their services in bringing the goods to you, if they are registered or required to be registered.
The business that makes the original sale should not charge GST, as they are not sending the goods to Australia. This means that you should not pay GST twice.
It also makes clear that GST is payable on the item cost plus the delivery fee (postage).
If you buy something as a gift you still pay GST, same as you would if you go to a physical store in Australia and buy a gift for someone.
It says that if a site thinks it's likely that GST will be payable, the website should display a GST-inclusive price. If they're not sure if it'll apply or not, they have to say that extra tax may apply. On this ebay page: https://www.ebay.com.au/help/buying/paying-items/paying-tax-ebay-purchases?id=4771 ebay states that they do display this on listings. I checked and it's there - but it's hidden away down near the bottom on the payments tab where most people never look. Technically they've fulfilled their legal obligations but it's a bit of a joke!
This information about the "GST may apply" isn't on GSP listings, obviously because ebay isn't responsible for collecting the GST on the sale.
I couldn't find anything about not being able to charge for collecting the GST but it looks like Pitney Bowes are charging a fee for doing it. The forms they fill out for customs shouldn't be any different to before because I read on another page that nothing will have GST added to it when it comes through customs at the border, unless it's worth over $1K. All PB are doing that they weren't before is collecting the GST and sending it to the Australian govt.
I read a bit of other interesting information on other pages (from following the links) but can't remember it all now. I don't think it said anywhere that a seller (or re-deliverer) has to supply an itemised invoice. It only said the invoice will usually be GST-inclusive.
