Applying the GST to Imports of Low-Value Goods in Australia

This article examines recent Australian reforms to extend the Goods and Services Tax to imports of low-value goods. The reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the importation of low-value goods to a first-mover in its attempt to tax nearly all imported goods regardless of value. This article contends that although the reforms are warranted, the model adopted is a complex and potentially risky one