Applying the GST to imports of low-value goods in Australia

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This article examines recent Australian reforms to extend the Goods and
Services Tax to imports of low-value goods. The reforms will move Australia
from maintaining one of the highest thresholds for the relief of payment of the
GST on the importation of low-value goods to a first-mover in its attempt to
tax nearly all imported goods regardless of value. This article contends that
although the reforms are warranted, the model adopted is a complex and
potentially risky one.
Original languageEnglish
Pages (from-to)83-113
Number of pages31
JournalAustralian Tax Review
Issue number2
Publication statusPublished - Aug 2018


  • Goods and Services Tax
  • tax reform
  • tax law

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