TRS on goods purchased online but shipped from OS?

[_TheTraveller_]

Hi All,

Has anyone ever purchased anything where the Merchant is registered in Australia but the item is shipped from overseas?

Tax Invoice and ABN is provided and GST is listed on the invoice.

At the bottom the invoice says the following:

*Amazon Commercial Services Pty Ltd (ABN 30 616 935 623) is raising this invoice pursuant to Australia Goods and Service Tax on low value goods (i.e. goods with a value of AUD $1,000 or less) that are imported into Australia, including goods sold by third-party sellers, as of 1 July 2018.

 

[SYD]

You could try entering the details into the TRS app. If it ticks the boxes then I don’t see why it shouldn’t be allowed (unless there’s some specific exclusions buried in the rules).

 

[Brissy1]

It seems like a contradiction to me. You've been given a receipt with the gst amount, and also told, in effect, that it's gst free being<$1000. I must be reading it wrong

 

[_TheTraveller_]

You could try entering the details into the TRS app. If it ticks the boxes then I don’t see why it shouldn’t be allowed (unless there’s some specific exclusions buried in the rules).

Thanks. The only clause I'm aware of is the following as per the TRS site:

Claims for imported goods​

A condition of making a TRS claim is that goods must be supplied within Australia.

Foreign goods can be eligible for a TRS refund if the retailer imports the goods into Australia themselves, and then supplies the goods to a customer.

Goods purchased overseas and imported to Australia by you, where import duty and taxes are paid are not eligible.

I'm just not sure whether I would fall in under the 1st one or 2nd one.

More concerning is the following at the top:

Post automatically merged: May 5, 2024

It seems like a contradiction to me. You've been given a receipt with the gst amount, and also told, in effect, that it's gst free being<$1000. I must be reading it wrong

This was a change in 2018 (IIRC) where goods imported by an Australian merchant <$1000 need to pay GST?

GST on low value imported goods | Australian Taxation Office

Information from the ATO on Australian goods and services tax (GST) on low value imported goods (A$1,000 or less).

www.ato.gov.au

 

[SYD]

More concerning is the following at the top:

View attachment 383585

Yeah, that’s a worry on an Australian GST Tax Invoice.

But if they’re charging Australian GST and you’re re-exporting that item, then it’s not unreasonable to explore TRS.

Obviously, the point about buying something from OS and shipping here is NA for TRS as there’s no Australian GST paid nor a compliant Tax Invoice to claim TRS with.

 

[cosi]

More concerning is the following at the top:

View attachment 383585

IMO, a TRS is not eligible on this purchase because:

1. ABN missing and no local address

2. Goods were not shipped by Amazon within Australia.

 

[SYD]

IMO, a TRS is not eligible on this purchase because:

1. ABN missing and no local address

2. Goods were not shipped by Amazon within Australia.

OP says there is an ABN on the Tax Invoice. The number quoted is registered to a NSW address.

Current details for ABN 30 616 935 623 | ABN Lookup

abr.business.gov.au

But yes, the foreign address on the Invoice is a concern. As previously mentioned.

But if your point “2.” is part of the TRS rules(?) then it might be excluded.

 

[elanshin]

As of 2018, all overseas registered business doing sales over $75,000 AUD is subject to GST and ATO registration.

So in this case Amazon is charging and paying the ATO GST.

You should have no problems getting TRS assuming your invoice meets TRS requirements.

 

[_TheTraveller_]

After a bit more research, seems like the answer is no because the seller is not Amazon AU but rather Amazon EU/Germany.

Despite the tax invoice being valid, Amazon Au is collecting GST on behalf of Amazon EU/Germany.

Found a bit more on this here:

Are Amazon Purchases eligible for TRS claims? - Amazon - Shopping - Whirlpool Forums

forums.whirlpool.net.au