How does the Australian GST low-value threshold (A$1,000) work?

Since 1 July 2018, imports under A$1,000 are subject to GST when sold to AU consumers by overseas merchants, previously they were GST-free. If you’re an international seller selling into AU, you must register for GST under the OSR (overseas-supplier registration) scheme once your AU sales exceed A$75,000 in a 12-month period. In Magento, this is configured via Stores → Config → Sales → Tax: set up an AU-specific tax zone, apply 10% GST to all goods + services, and gate B2B orders by ABN to skip GST where appropriate. We’ll wire the tax-class mapping, ABN-based exemption flows, and OSR-compliant invoicing per ATO requirements.