ADIA is the peak business organisation representing manufacturers and suppliers of dental products. Our vision is for an industry that empowers oral health professionals to advance the health and wellbeing of all Australians...................... — ADIA Strategic Plan


GST Collection On Low Value Imports

GST Collection On Low Value Imports

25th Jul 17

Summary —

The dental industry is preparing its response to a Productivity Commission inquiry that's reviewing how to collect the Goods and Services Tax (GST) on low-value imports.

Key Issues For The Dental Industry —

The Australian Government has asked the Productivity Commission to undertake an iinquiry into models for collecting GST on low value imported goods.

Historically, GST has not applied to the supply of low value imported goods, creating an uneven playing field and the Australian Government is committed to addressing this and strengthening the integrity and fairness of the tax system.

Legislation has been passed that will collect GST on low value imported goods from 1 July 2018. The legislation uses a vendor collection model, whereby vendors (including suppliers and online marketplaces) will collect the GST on low value imported goods at the time of sale.

The Inquiry will consider the matter of the amendments to the A New Tax System (Goods and Services Tax) Act 1999 in relation to collecting GST on low value imported goods, including the the effectiveness of the amendments. The Inquiry will also determine whether models for collecting goods and services tax in relation to offshore supplies of low value goods other than the amendments might be suitable (including evaluation of the effects of the models on Australian small businesses and consumers).  Further information is set out in the following discussion paper:


Productivity Commission Paper —

GST Collection Models For Low Value Imports [PDF] 

The inquiry is required to consider and make recommendations in relation to the effectiveness of the vendor model and whether other models for collecting GST on low value imported goods might be suitable.

The Australian Dental Industry Association (ADIA) has been a long-standing proponent for reforms to adequately address the issue of imported dental products in the context of the GST and also the medical devices regulatory framework.  The interest of the dental industry are to create an environment where the local industry competes of a level playing field with dental professionals importing product directly.

Comments from ADIA member businesses are welcome until 10 August 2017.

Member Engagement —

ADIA provides leadership, strategy, advocacy and support. Our members set our agenda, fund our activities and directly benefit from the results. With respect to to matters associated taxation policy. ADIA staff responsible for negotiating policy outcomes with government receive advice and guidance from members serving on the ADIA-TCPC Trade and Commercial Policy Committee.  Member updates are provided at the quarterly series of ADIA State Branch Briefings.

Further Information —

If you have an interest in ADIA's efforts to reform the regulatory standards for equipment installation, for updates subscribe to the Twitter feed @AusDental or follow us on Facebook at Alternatively, you can contact the Association via email at or by telephone on 1300 943 094.

Currency Of Information & Disclaimer —

This update was issued on 25 July 2017 and please note that changes in circumstances after the publication of material or information may impact upon its accuracy and also change regulatory compliance obligations. The statements, regulatory and technical information contained herein are believed to be accurate and are provided for information purposes only. Readers are responsible for assessing its relevance and verifying the accuracy of the content. To the fullest extent permitted by law, ADIA will not be liable for any loss, damage, cost or expense incurred in relation to or arising as a result of relying on the information presented here. 


This information is available for your use under a Creative Commons Attribution 3.0 Australia licence, with the exception of the ADIA logo, other images and where otherwise stated.

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