GST on low value imported goods

In the 2016–17 Federal Budget the Government confirmed that from 1 July 2017 the GST will be extended to low value imports of physical goods imported by consumers. A vendor registration model will be used where non-residents with an Australian turnover of $75,000 or more will be required to register and charge the GST.

Ref : https://www.ato.gov.au/General/New-legislation/In-detail/Indirect-taxes/GST/GST-on-low-value-imported-goods/