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Collection Models for GST on Low Value Imported Goods

Public inquiry

The Australian Government has asked the Productivity Commission to undertake a four month inquiry into models for collecting GST on low value imported goods.

The Commission will hold hearings for the purposes of the inquiry and produce a final report by 31 October 2017.

Interested parties were invited to provide written submissions on matters relevant to the inquiry by 30 August 2017.

A discussion paper has been released to inform the basis of the hearings and submissions.

  • Discussion paper 28 Jul 2017
  • Public hearings 22-24 Aug 2017
  • Final report 31 Oct 2017

The discussion paper highlights the key issues in the inquiry and outlines preliminary views drawing on existing research and evidence, to assist those intending to participate in the inquiry through the hearings and/or public submissions.

Submissions were due by 30 August 2017.

Read the discussion paper

Public hearings provided participants with the opportunity to elaborate on their submissions, respond to submissions of others, and to discuss issues with the Commissioner.

Hearings were held in Sydney on 22 August and Melbourne on 24 August 2017.

Read hearing transcripts

The final inquiry report is expected to be handed to the Australian Government by 31 October 2017.

The release of the final report by the Government is the final step in the process.

Under the Productivity Commission Act 1998, the Government is required to table the report in each House of the Parliament within 25 sitting days of receipt.

Legislation has been passed that will collect GST on low value imported goods from 1 July 2018. The legislation uses a vendor collection model ('vendor model'), whereby vendors (including suppliers and online marketplaces) will collect the GST on low value imported goods at the time of sale.

The inquiry is required to consider and make recommendations in relation to the effectiveness of the vendor model and whether other models for collecting GST on low value imported goods might be suitable.

More detailed information can be found in the terms of reference.

Contacts

Pragya Giri (Administrative matters)
Ph: 02 6240 3250

Tom Nankivell (Other matters)
Ph: 02 6240 3235

Email: collection.models@pc.gov.au

Free call: 1800 020 083

Register your interest

Be kept informed about the progress of this work.

Register online

Make a submission

The Commission invites interested people and organisations to make a submission.

Make a submission