GST on low-value imported goods (updated version)

An updated regulatory impact assessment for GST on low-value imported goods. 21 May 2019. Published 17 June 2019.

This incorporates the change to the application date of the proposed legislation for collecting GST on low-value imported goods by two months, from 1 October 2019 to 1 December 2019.

Related information:

• Original regulatory impact assessment, published when the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill was introduced on 5 December 2019.
• Announcement of the change on 17 June 2019: GST on low-value imported goods application date.
• Information release on 17 June 2019: Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date.