IMPORTS, DEFERRAL SCHEME AND CUSTOMS GST

Course overview:

This intermediate course explains how Australian GST applies to imported goods and cross-border supplies, with a practical focus on import declarations, evidence, and BAS reporting. It also examines the ATO Deferred GST Scheme as a cash-flow and compliance tool and implements controls to reduce errors in customs and GST.

Course objectives

• Interpret when an import is a taxable importation and when it is non-taxable.
• Calculate import GST using the taxable importation method and identify common adjustment points.
• Apply practical processes for customs entries, record-keeping, and the correct claiming of GST credits.
• Evaluate whether the Deferred GST Scheme is appropriate and design controls to maintain eligibility.
• Distinguish between imported goods, imported services, and digital products, including reverse charge and platform rules.

Learning outcomes

• By the end of this course, learners will be able to:
• Determine who is liable for GST on imported goods and identify the importer-of-record risk points.
• Calculate import GST from customs value inputs and reconcile outcomes to BAS reporting fields.
• Build compliant evidence packs to support GST credit claims and withstand review activity.
• Apply the Deferred GST Scheme mechanics to reduce cash-flow pressure while managing monthly BAS obligations.
• Apply a decision framework for offshore services and digital supplies, including when the reverse charge is triggered.