Indirect taxes


Australia imposes Goods and Services Tax, Wine Equalisation Tax and Luxury Car Tax on

  • goods produced in Australia; and
  • imported goods.

The Department administers these taxes on imported goods while the Australian Taxation Office administers them on goods produced in Australia.

The role of the Department in GST administration

The Department is responsible for the administration of GST on taxable importations but has no direct role in the administration of GST on exports.

The role of the Australian Taxation Office in GST administration

The ATO administers the GST implications of the supply of goods. This administration extends to supplies of goods for export. The ATO relies on the export information reported to Customs to verify the validity of GST-free supplies for export.

Further information about GST and exports is available from the ATO. In particular, GST Ruling 2002/6 sets out when supplies of goods are GST-free exports and explains the requirements for a supply of goods to be GST-free under items 1 to 4 listed in the table in subsection 38-185 of the GST Act. You can obtain a copy of GSTR 2002/6 at

The ATO administers the GST Deferral Scheme for the deferral of GST on imported goods. Click here for detailed information about this scheme.

How can I get more information?

Click here for further information.