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Do I need to pay GST?Updated 10 hours ago
Your payout is not reduced by tax. The payout you set is what you receive. What follows explains where GST sits around that number, because it sits in more than one place and they are often confused for each other.
PUSHAS is a platform, not your accountant. We can tell you how a sale is handled. We cannot tell you what you owe.
Three different things, often mixed up
- GST on your sale. Between you and the ATO.
- GST on the PUSHAS service fee. Between PUSHAS and you.
- GST PUSHAS remits for you. Applies to sellers outside Australia, under Australian platform rules.
Which of these touch you depends on where you are and whether you are registered.
Australian sellers
GST on your sale
Your payout is GST inclusive.
If you are registered for GST, that means a portion of what you receive is GST you will need to account for in your BAS. The GST component of any GST-inclusive amount is one eleventh of it. Worth factoring in when you decide what payout to set.
If you are not registered for GST, there is nothing for you to remit on your sale.
Whether you should be registered is a question of your turnover and your circumstances. The ATO sets those rules.
GST on the PUSHAS service fee
PUSHAS is an Australian business supplying you a service, so GST applies to our fee.
If you are registered for GST, the GST you have paid on our service is broken out in your payment breakdown so you can claim it as an input tax credit. If you are not registered, there is nothing to claim back.
Sellers outside Australia
GST on the PUSHAS service fee
We do not charge GST on our fee to sellers outside Australia.
GST on sales to Australian buyers
Australia treats platforms like PUSHAS as electronic distribution platform operators. Where your item is outside Australia at the time of sale and the buyer is in Australia, the law treats PUSHAS as the supplier for GST purposes, and PUSHAS accounts for the GST on the sale price.
You do not need to do anything. It is handled, and it is built into the buyer's price rather than taken from your payout.
The ATO explains these rules for non-resident businesses selling through a platform.
Sales to buyers outside Australia
Australian GST does not apply. An international handling amount applies instead, shown on your payment breakdown as Taxes and Handling.
Your own country
Your tax obligations where you live are separate, and they remain yours.
What does PUSHAS need from me?
Every seller must complete their Account Details in the Seller Platform before they can list or sell. The platform holds you on that page until it is done, because the correct treatment depends entirely on where you sit and how you are set up.
- Individual. Country of residence.
- Sole trader. Tax ID or ABN, and country of residence.
- Partnership. Legal entity name, Tax ID or ABN, and corporate tax residency.
- Company. Legal entity name, Tax ID or ABN, and corporate tax residency.
- Trust. Legal entity name, Tax ID or ABN, and corporate tax residency.
Changes are confirmed by one-time code before they save. Keep them current. If your circumstances change, your treatment changes with them, and we can only apply what you have told us.
Where can I see what applied?
Open any payment in the Seller Platform. Tax and handling appears as its own line, as a total for the payment and against each item.
Your payment breakdown is also emailed to you, itemised, so if you are registered you have what you need at BAS time without going looking for it.
Can PUSHAS tell me what I owe?
No. We are not accountants and we do not give tax advice. Your dedicated account manager can explain how a sale is handled and where to find your figures. What you owe, what you can claim, and what you need to lodge are questions for your accountant or the ATO.
We recommend every seller obtains their own legal and accounting advice from a qualified lawyer or accountant. Your circumstances are yours, and only someone who knows them can tell you what applies to you.