AbeBooks collects tax during checkout from our customers on any orders impacted by legislation to do so. If you place an order that is tax applicable, an estimated tax will be displayed to you during the checkout process.
Australian Low Value Import Goods Tax (LVIG)
Australia implements legislation to impose a Goods and Services Tax (GST) on items imported into Australia which have a customs value of $1,000 AUD or less (low value imported goods or LVIG).
If you are purchasing an item valued at $1,000 AUD or less to be imported into Australia, a 10% GST will be applied to your order during checkout even if you are a Business customer with an Australian Business Number (ABN). The 10% is calculated based on the total cost of the order once it has been processed.
Business customers with an ABN who are registered for GST in Australia may be eligible for a refund of this GST. Refunds are not able to be processed automatically for customers who provide ABNs; after providing your ABN you will need to contact us with the relevant order details each time you require a refund, and if you request a refund, you confirm that the applicable order is a business purchase.
AbeBooks is registered with the Australia Tax Office (ATO). For more information on this legislation and how it impacts you, please visit the ATO website.
Excluding the exceptions noted above, sellers may request extra charges when processing orders for which they are required to collect taxes. For seller direct orders, such as orders placed with PayPal or check, sellers may add the applicable tax to the invoiced amount.
Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisor if you have any questions.