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Old 07-05-2018, 07:41 AM   #32
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Join Date: Feb 2015
Location: Australia
Posts: 1,042
Default Re: Australian barners should read this

A quick look at the ATO website:

"will not need to charge GST on a sale of low value imported goods to Australian GST-registered business if they provide their Australian business number (ABN) and confirmation that they are GST-registered."

"As soon are you are aware Australian GST is likely to apply to the sale of goods, Australian consumer law requires that you display a GST-inclusive price."

"GST does not apply to sales of low value imported goods made to Australian GST-registered businesses who are making the purchase for business use."

"When you charge GST on a sale of low value imported goods you must issue a receipt to the customer."

"However, you should not charge GST or issue a tax invoice with an amount of GST payable if the sale is made to a customer who is not a consumer. This is because you have obtained their ABN and information or a statement that they are registered for GST)."

"When you make a taxable sale of more than $82.50 (including GST), your GST-registered customers need a tax invoice from you to be able to claim a credit for the GST in the purchase price.
If a customer asks you for a tax invoice, you must provide one within 28 days of their request."

"Special rules for re-deliverers calculating GST
If you are a re-deliverer, the GST you charge will be:
  • 10% of the amount paid by the customer for the goods, plus
  • 1/11th of the amount the customer pays for your services to get the goods to Australia. As a re-deliverer, GST applies to all of your services, including international the transport services and insurance for the transport of the goods." pecialrulesforredelivererscalculatingGS

So ebay don't need to tax on shipping it seems.
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