GST on $1 000, and the $1 000 Import Threshold
GST on $1 000 is $100.00 when it is added on top, making $1 100.00, and $90.91 when it is already included, leaving $909.09 before GST. For a local purchase, that is all there is to it. For goods bought from overseas, $1 000 is a legal boundary. Section 84-79 of the GST Act treats goods with a customs value of $1 000 or less (other than alcohol and tobacco) as low value goods: the overseas seller or marketplace charges GST at checkout, and the parcel arrives without further formalities. One dollar more and the goods become a taxable importation: GST is charged at the border on the customs value plus freight, insurance and duty, the goods are held until it is paid, and a customs broker often adds fees. The simulator below gives both GST figures for $1 000 or any amount you type, and says which side of the import line it falls on.
GST on $1 000, both ways
GST added on top
$100.00
As the customs value of imported goods, this is still low value: GST at checkout.
Several items on one invoice? Use the full GST calculator.
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One dollar either side of $1 000
The threshold compares the customs value of the goods with $1 000, leaving freight and insurance out. With $60.00 of delivery, here is what happens around the line:
| Customs value | Regime | GST applies to | GST |
|---|---|---|---|
| $990.00 | Low value goods, GST at checkout | $1 050.00 | $105.00 |
| $1 000.00 | Low value goods, GST at checkout | $1 060.00 | $106.00 |
| $1 001.00 | Taxable importation, GST at the border | $1 061.00 | $106.10 |
| $1 100.00 | Taxable importation, GST at the border | $1 160.00 | $116.00 |
The GST itself barely moves: $106.00 at $1 000.00, $106.10 at $1 001.00. What changes is the process. Above the line, any customs duty joins the value (a $50.00 duty lifts the GST to $111.10), an import declaration is needed, and the parcel waits for payment.
Splitting an order does not move the line for everyone
The test applies to the goods in a supply. Several items bought in separate transactions are tested separately; one order mixing low value items with an item over the threshold is split by section 84-79(2), the low value part staying with the seller's GST. Alcohol and tobacco are never low value goods, so a $200 bottle of whisky from overseas goes through the border regime.
$1 000 at home: a quote or a price
For a purchase in Australia, the only question is whether $1 000 includes GST. A contractor quoting $1 000 + GST invoices $1 100.00; a retailer's $1 000 television already holds $90.91 of GST. A registered business buying either claims the GST shown on the tax invoice as a credit. For larger or multi-line amounts, use the GST calculator; for the full import rules, freight and duty included, see GST on imports.
Sources
Frequently Asked Questions
How much is GST on $1 000?
What happens if an imported item costs just over $1 000?
Is the $1 000 import threshold before or after shipping?
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