Applying the GST to Imports of Low-Value Goods in Australia
Applying the GST to imports of low value goods in Australia, (2018) 47 AT Rev 83
31 Pages Posted: 26 Dec 2018
Date Written: August 1, 2018
This article examines recent Australian reforms to extend the Goods and Services Tax to imports of low-value goods. The reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the importation of low-value goods to a first-mover in its attempt to tax nearly all imported goods regardless of value. This article contends that although the reforms are warranted, the model adopted is a complex and potentially risky one.
Keywords: Goods and Services Tax, Value Added Tax, Tax Law, Tax policy
JEL Classification: K00, K10, K19, K30, K34, K39
Suggested Citation: Suggested Citation