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Can I claim GST on overseas purchases?

Is GST charged on international transactions and can I claim it back on purchases from overseas?

Cliona Elliott

Cliona Elliott, Senior Editor at

If you want to claim GST credits for the GST you have paid on taxable imported goods, you need to be the sole importer of the goods OR import the goods partly for a "creditable purpose" as defined by the ATO. This means that you have imported the goods to Australia for your own purposes (e.g. to sell, hire, lease the goods as part of your business activities) or you/your agent are the named owner of the goods in the import declaration paperwork. On the other hand, you wouldn't be entitled to claim GST credits if you're a freight forwarder, customs broker or other type of facilitator as you aren't importing the goods for your own purposes. 

You can find more edetailed info about this on the ATO's website: https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/Claiming-GST-credits-for-goods-you-import/?anchor=H2#H2

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