A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999

GST on Imported Goods — The Constitutional Machinery

This short Act is one of several pieces of legislation that together make the Goods and Services Tax (GST) system work legally in Australia.

What it does

It formally imposes GST (the 10% tax you pay on most goods and services) specifically on imported goods crossing the Australian border — what the Constitution calls a "duty of customs." Think of it as the legal switch that turns on GST at the border.

Why does it exist separately?

Australia's Constitution requires that different types of taxes be imposed by separate Acts of Parliament. Because GST on imports technically qualifies as a customs duty under the Constitution, it needs its own dedicated law — it can't just be bundled into the main GST Act.

Who does it affect?

• Anyone importing goods into Australia — businesses or individuals who bring goods across the border will pay GST under the authority of this Act.
• State governments are specifically exempt — the Act cannot impose GST on property belonging to a State, as required by the Constitution.

The key numbers

• Rate: 10% — the standard GST rate applies.
• Start date: 1 July 2000 — when GST was first introduced in Australia.