Private ruling: GST and importation of goods
Published: December 2012

Ruling: Q1: Does entity A make a taxable importation under section 13-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) when it supplies goods to Australian customers? | A1: No. | Q2: Is the supply of goods by entity A to an Australian customer connected with Australia for the purposes of section 9-25 of the GST Act and therefore a taxable supply under section 9-5 of the GST Act? | A2: No. | Q3: Is the importation by an Australian customer of goods with a customs value at or below AUD$1,000, bought online from entity A, a non-taxable importation by the customer for the purposes of section 13-10 of the GST Act? | A3: The commissioner provided general advice.




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