If you’re selling on Amazon Australia via FBA, understanding GST rules is essential. Australia has strict compliance requirements for overseas sellers, including those selling through online marketplaces like Amazon.
GST Rates in Australia
Australia introduced Goods and Services Tax (GST) in 2000, replacing the old wholesale sales tax.
- Standard GST rate: 10% (applies to most goods and services)
- GST-free supplies: fresh food, healthcare, education, exports
- Input-taxed supplies: financial products and residential rent (no GST charged, but input credits cannot be claimed)
When Do Amazon Sellers Need to Register?
- Australian businesses must register if their annual turnover exceeds AUD 75,000 (or AUD 150,000 for non-profits).
- Ride-sourcing and taxi drivers must register for GST regardless of turnover.
- Non-resident Amazon sellers must register if annual sales to Australian consumers exceed AUD 75,000.
- Online marketplaces like Amazon are legally responsible for collecting and remitting GST on low-value imported goods (under AUD 1,000), but sellers are still required to be registered and compliant.
⚠️ For overseas Amazon FBA sellers, there is no threshold if you sell via Amazon and exceed AUD 75,000 in sales to Australia — registration is compulsory.
Fiscal Representatives & Agents
- Australia does not require fiscal representatives for non-resident businesses.
- However, many overseas sellers appoint a local tax agent or GST adviser to handle compliance and reporting with the Australian Taxation Office (ATO).
Registration & Filing
To register for GST, you’ll typically need:
- Business incorporation details
- Proof of trading activity (Amazon seller account, invoices)
- Identification for business owners or directors
Registration is done online via the Australian Taxation Office (ATO) and usually takes a few days to 2 weeks. Once approved, you’ll receive your Australian Business Number (ABN) and GST registration confirmation.
GST is reported through Business Activity Statements (BAS):
- Most sellers file quarterly, though larger businesses may file monthly.
- Some small businesses may be eligible for annual filing.
- All filings and payments are made electronically through the ATO portal.
Risks for FBA Sellers
- Failure to register can result in backdated GST liabilities, penalties, and interest.
- Administrative fines can quickly escalate, particularly for non-resident businesses.
- Non-compliance may lead Amazon to restrict or suspend your seller account in Australia.
Final Thoughts
For Amazon FBA sellers, GST in Australia applies once annual turnover exceeds AUD 75,000, with no exemption for overseas sellers using Amazon. Since Amazon is required to collect GST on low-value goods, sellers must still be properly registered and compliant with reporting obligations.
👉 Watch the full video https://youtu.be/gOeTVqsKL40?si=lNDUNmGTT5VQOfRY where I explain Australia’s GST rules for FBA and cross-border sellers in detail.