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Who is charged the Australian Goods & Services Tax (GST)?

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Who is charged the Australian Goods & Services Tax (GST)?

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GST is not charged on postage or goods that I mail direct to an overseas address. 10% GST has to be charged on postage and goods mailed to an Australian address. If the purchase is a legitimate business expense then the purchaser can claim the GST back from the Australian Tax Office through their next Business Activity Statement (BAS).

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