The current situation is that you are required to register and remit GST if you make AUD$75,000 worth of GST-taxable supplies "connected with Australia". This

The current situation is that you are required to register and remit GST if you make AUD$75,000 worth of GST-taxable supplies "connected with Australia". This fairly lengthy ruling speaks to what falls under that term: https://www.ato.gov.au/law/view/document?docid=GST/GSTR200031/NAT/ATO/00001 https://www.ato.gov.au/law/view/document?docid=GST/GSTR20003... Currently items under AUD$1000 which aren't alcohol or "bulk orders" are "low-value imports" and aren't taxed, so they don't count in the $75,000 threshold. This is one of the things that's changing in July 2017 - the removal of the low-value threshold. In the current system, if you directly ship goods from outside Australia to the end-customer in Australia it is deemed that the customer is the one that's importing it, and therefore the one responsible for the GST (they're supposed to pay it to Customs). It's not a "supply connected with Australia" and doesn't count in the $75,000 threshold. It sounds like this last provision is changing as well but it's actually hard to find the details on this. There's just high-level descriptions like http://www.budget.gov.au/2016-17/content/bp2/html/bp2_revenue-10.htm http://www.budget.gov.au/2016-17/content/bp2/html/bp2_revenu... .