OBS_VALUE: As of 1 July 2018, the AUD$1,000 de minimis threshold is eliminated and Australian goods and services tax (10% GST) will apply to sales of low value goods imported by consumers into Australia. Businesses that meet the registration threshold of A$75,000 will need to register for GST. Businesses will not need to charge GST on a sale of low value imported goods to Australian GST-registered business if they provide their Australian business number (ABN) and confirmation that they are GST-registered.