GST applies to:
20 1 July 81Imported services and digital products sold to Australian residents a few days ago; Including online watching or downloading movies, music, applications, games and e-books, gambling services and traditional services including construction or legal services. Low-value goods refer to physical goods (except tobacco or alcoholic beverages) with a value not higher than 1000 Australian dollars, including imported services and digital products such as clothing, electronic products and cosmetics.
After July 20 18 1, all commodities (1000 Australian dollar low-value commodities will be exempted from tax). Therefore, becoming a seller of Amazon requires:
l？ Register goods and services tax with the Australian Taxation Office (ATO).
l？ Declare goods and services tax to ATO
l？ Pay goods and services tax to the inland revenue department.
Under this system, you collect goods and services tax when you sell, and then pay goods and services tax to ATO in the goods and services tax return. This is similar to the value-added tax in China.
Goods and Services Tax Process in Australia;
Apply for ABN number-"export goods"-notify Australian Customs of ABN and goods and services tax number when goods arrive in Hong Kong, and pay goods and services tax-"Australian accounting company declares goods and services tax.
Tax reporting cycle of goods and services tax
l？ GST in Australia has two tax filing systems: simplified version and standard version.
The simplified version is applicable to non-Australian enterprises, and the reporting cycle is quarterly tax return.
L the standard version is applicable to local enterprises in Australia, and the reporting cycle is monthly tax return.
L Amazon sellers in China apply the simplified GST system, and the deadline for filing tax returns is
For details, please refer to China State Taxation Administration of The People's Republic of China website: Australian Tax Introduction: Web Link.