Australia and New Zealand are two of the easiest markets to start selling to from abroad, because shoppers buy online in English and expect to pay by card. They are also two markets where a small overseas seller can fall into tax and consumer-law rules without noticing. Each country has its own rules on GST for low value goods, and each has consumer protections that can apply to a seller who is not based there.
This guide sets out what the official pages say, and a checklist for your store. I read the pages of the Australian Taxation Office, the ACCC, New Zealand's Inland Revenue and New Zealand's Consumer Protection site on 11 November 2026. Some pages show no dates. This is general information, not legal or tax advice. Check the current rules or ask a qualified adviser before you decide.
Australia: GST on low value goods
The Australian Taxation Office page, last updated on 11 September 2025, says GST applies to imported services, digital products and low value imported goods bought by Australian consumers, and that for low value goods it is charged at the point of sale. Low value means goods with a customs value of A$1,000 or less. Goods above that value are handled at the border, not by the seller. For low value goods the amount GST is worked out on includes shipping and insurance.
An overseas supplier, or an operator of an online platform, must register when its GST turnover reaches A$75,000. Below that, the page says no GST is charged at the point of sale. Some goods, such as food, are GST-free. For a parcel from one supplier that holds several items worth more than A$1,000 in total, the page describes a choice: the supplier can charge GST at the point of sale and give the information on the import documents, or leave it to the border.
The page also covers presentation. GST may be included in the advertised price, added at checkout or shown on the receipt. And it deals with double charging: if GST is charged both at the sale and at the border, the customer must ask the supplier for a refund, because the Australian Border Force cannot. So a seller who charges GST needs a way to avoid charging twice, and a way to refund when it happens.
Australia: consumer guarantees
The ACCC says consumer guarantees apply automatically to most purchases, including online ones. Goods must be safe, durable, free of defects, match their description and fit their purpose. If they fail, the remedies are repair, replacement or refund, and sometimes compensation. Your own refund or returns policy sits alongside the guarantees. It does not replace them.
On overseas sellers, the ACCC's selling online page says businesses that sell directly to people in Australia, including overseas businesses, must follow the Australian Consumer Law, consumer guarantees included. It also warns against false or misleading claims, and says the same applies to online reviews. And it notes that consumers may not be covered where goods are sent overseas first and then forwarded to Australia. For marketplace sales, the page says the seller generally carries the responsibility for guarantees. Signs of a reputable business, according to the page, include clear steps for problems and refunds, protection of personal and financial information, a visible phone number, a physical address and an ABN or other registration number.
New Zealand: GST on low value goods
Inland Revenue's page, updated on 11 October 2024, says overseas sellers must register for GST when their supplies of low value goods to New Zealand consumers were NZ$60,000 or more in the last 12 months, or are expected to exceed that in the next 12 months. Goods valued at NZ$1,000 or less each count towards the total. Goods over NZ$1,000 are left out of it. The total also includes online services and digital products, and amounts you charge for delivery, insurance and fees. Sales to New Zealand GST-registered businesses are excluded.
The page does not explain how GST works on goods over NZ$1,000 at the border, nor the steps for charging and reporting. It points to other Inland Revenue pages for those, so read them before you decide.
New Zealand: consumer law
New Zealand's Consumer Protection guide says consumer law applies to all businesses offering goods or services to New Zealand consumers, but that it is harder to enforce against overseas sellers. For overseas purchases it says protection usually comes from platform dispute systems and payment providers, for instance through chargebacks. The page advises shoppers to check the total cost, including GST, per-parcel border processing levies and currency conversion fees. The separate page on the Consumer Guarantees Act lists the guarantees, which include acceptable quality, fit for purpose, matching the description, safe goods and delivery within a reasonable time, and remedies of repair, replacement or refund. It does not say whether an overseas online seller is bound by the Act, so I will not claim it either way. Ask an adviser.
What this means for your store
- Know your numbers. Track sales to each country against A$75,000 and NZ$60,000 thresholds. The tests are defined differently, so do not assume one number fits both.
- Show a price that matches the rules. If you charge GST, decide whether it is in the displayed price or added at checkout, and make the receipt clear. Our guide on showing prices, tax and addresses covers the design side.
- Plan for returns. Write a returns page that does not claim to remove guarantee rights. Our returns and refunds guide is a starting point.
- Be careful with claims and reviews. See our guide to review rules.
- Tell customers about border costs. Our guide to duties and HS codes explains what to collect at checkout.
- Set up the markets. See Shopify Markets for currency and prices, and test the checkout from each country.
Questions to take to an adviser
- Will our sales to Australia pass A$75,000 in GST turnover, and what do we do if they do?
- Do our New Zealand sales approach NZ$60,000, and how is GST handled on items above NZ$1,000?
- Should GST be in the displayed price, or added at checkout, for each country?
- Does our returns policy meet the consumer guarantees in each country, and can we keep our own policy alongside?
- If we sell through a marketplace, who carries the responsibility?
- Do we ship from the home country, or from stock held in Australia or New Zealand, and does that change the answers?
A sensible order of work
Start with the numbers: estimate a year of sales to each country. Then write down how you will show prices and what your returns page will say. Only then change the store, because tax display and policy wording depend on those two decisions. Finish with test orders from each country, and keep a note of the date you checked each rule, since these pages change.
What I could not confirm
I did not read the Australian Border Force pages, the Australian display rules beyond the ATO summary or New Zealand's border levies in detail. I also did not check how Shopify's tax settings handle these countries. The ATO page is written for consumers, so confirm the seller's side with the ATO or an adviser.
ESTASOFT's Shopify page describes our store work. To plan a launch in these markets, send a short brief on the contact page.
Sources
- GST on imported goods and services: Australian consumers importing goods and services (Australian Taxation Office): GST at point of sale for low value goods, A$1,000 limit, A$75,000 registration threshold, refunds when charged twice; page updated 11 September 2025 (checked 11 November 2026)
- Consumer rights and guarantees: introduction (ACCC): consumer guarantees apply automatically, what they require, remedies, own policies alongside; page date not shown (checked 11 November 2026)
- Selling online (ACCC): overseas businesses selling directly to Australians must follow Australian Consumer Law, misleading claims, forwarded goods; page date not shown (checked 11 November 2026)
- Registering for GST on low value imported goods (Inland Revenue, New Zealand): NZ$60,000 threshold, NZ$1,000 per item, what counts toward total; page last updated 11 October 2024 (checked 11 November 2026)
- Know your rights when shopping online (Consumer Protection, New Zealand): NZ consumer law and overseas sellers, enforcement, border costs; page shows only a 2026 copyright notice (checked 11 November 2026)
- Obligations under the Consumer Guarantees Act (Consumer Protection, New Zealand): guarantees, remedies, contracting out; does not address overseas sellers; page date not shown (checked 11 November 2026)