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

See all articles by Kathryn James

Kathryn James

University of Melbourne - Melbourne Law School

Date Written: August 1, 2018

Abstract

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

James, Kathryn, Applying the GST to Imports of Low-Value Goods in Australia (August 1, 2018). Applying the GST to imports of low value goods in Australia, (2018) 47 AT Rev 83, Available at SSRN: https://ssrn.com/abstract=3297374

Kathryn James (Contact Author)

University of Melbourne - Melbourne Law School ( email )

185 Pelham Street
Melbourne, VIC 3010
Australia

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