GST Deferral


To all our Valued Customers


An important reminder to you all! Especially at this time!


The Australian Taxation Office (ATO) operates a scheme that provides for the deferral of GST on imported goods.


The Deferred GST Scheme covers GST only; it does not impact upon customs duty, which must still be paid at the time of importation.


Deferral of GST on imported goods extends to all importations that are entered for home consumption ("home consumption" means that the goods enter into the commerce of Australia), either at the time of importation or from a Licensed Warehouse.


The scheme also covers amended import declarations where GST is payable.


The BAS is due to be lodged and paid by the 21st day following the month in which the GST was deferred. [If all the importations for the period are creditable importations, an input tax credit can be claimed in the BAS, which will effectively offset the deferred GST liability.]


Owners must be registered for GST and must apply to the ATO for approval to participate in the Deferred GST Scheme.


Owners must lodge Business Activity Statements monthly


Owners who elect to or are required to lodge their Business Activity Statements (BAS) monthly may apply to participate in the Deferred GST Scheme.


Owners may apply to participate in the Deferred GST Scheme if they lodge their BAS via the internet-based, e-commerce system operated by the ATO.


Owners can deal electronically with the Department either directly, or through BR International


As a general principle, owners wishing to participate in the Deferred GST Scheme must not have any outstanding debt or returns with the ATO.


An application form for approval to defer GST on imported goods is available on the Australian Taxation Office website.


Owners can apply to participate on-line at


If you have any questions please contact your assigned BRi Customer Solutions Representative, so we can assist you with your application NOW!


Keeping you updated,

BRi Customer Solutions Team 


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