Module 26

Tax, GST, sales tax and duties

5 lessons, 27 stepsOne instruction at a time, each with the result to expect. Tick steps as you go; Helix remembers.

Outcome: you know when you must register for GST or sales tax, how to keep tax money separate from your money, which dates matter, and how VAT, duties and tariffs change your prices when you sell or buy across borders.

Related: Module 22 Shopify store setup, Module 15 International expansion, Module 27 Accounting, bookkeeping and tax time, Module 14 Inventory, cash and the year plan

In plain words

Stage: Grow (keep more of every sale, then scale). Every lesson below is tagged with its stage; see Attract, Convert, Grow.

What it is: When you must register for GST or sales tax, and how tax and duties change prices across borders.

Why it matters: Tax mistakes grow quietly and come back with penalties. Knowing the thresholds early keeps you in control.

Do this:

  1. Check your GST or state sales against the registration thresholds every quarter.
  2. Move tax money into its own account every week and lodge on time.
  3. Add duty, freight and fees to your landed cost and decide who pays import tax for each country.

Words to know:

  • GST: Goods and services tax: 10% in Australia (15% in New Zealand), added to most sales once you are registered.
  • BAS: Business activity statement: the form Australian businesses lodge with the ATO to report and pay GST.
  • Nexus: In the US, a link with a state (like a warehouse there, or enough sales into it) that means you must collect its sales tax.
  • VAT: Value added tax: the UK and EU version of GST, usually included in the shown price.
  • IOSS: The EU scheme that lets a seller charge EU VAT at checkout on parcels worth up to 150 euros and pay it in one country.
  • De minimis: A value below which imported parcels skip duty or tax. The US ended its $800 de minimis for all countries in August 2025.
  • DDP: Delivered duty paid: you pay the import taxes so the customer pays nothing extra on delivery.
  • Duties: Taxes charged by a country on goods coming in from overseas.

All words are explained in the glossary.

General information, not tax or legal advice. Check with a registered tax agent or accountant before you act. Rules change often and depend on your situation. Every lesson in this module links the official source so you can confirm the current rule.

Lesson 26.1: GST in Australia: register, charge and lodgeGrow

General information, not tax or legal advice. Check with a registered tax agent or accountant.

Why this matters

GST (goods and services tax) is 10% on most Australian sales once you are registered. The money you collect is held for the ATO (Australian Taxation Office), not earned by you, so set it aside.

0 of 6 steps done

Step 1 of 6

Check your GST turnover (this month plus the previous 11) and register within 21 days of it reaching $75,000, or as soon as you expect to reach it in the next 12 months (see ATO: registering for GST).

Expected result

You know whether you must register.

Lesson 26.2: GST on what you buy: ads, apps and importsGrow

General information, not tax or legal advice. Check with a registered tax agent or accountant.

Why this matters

Many costs come from overseas: ads, apps, software and stock. GST works differently on each, and getting it right stops you paying tax you could avoid or claim back.

0 of 5 steps done

Step 1 of 5

If registered, give every overseas supplier of services and apps (ads, Shopify apps, software) your ABN and state you are GST registered (see ATO: imported services).

Expected result

Their invoices no longer include GST.

Lesson 26.3: US sales tax: nexus, registering and filingGrow

General information, not tax or legal advice. Check with a registered tax agent or accountant.

Why this matters

The US has no national sales tax. Each state sets its own rules, and you collect a state's tax only once you have nexus there (a strong enough link to that state).

0 of 5 steps done

Step 1 of 5

List states where you have physical nexus: where you live, have staff or store stock, including in a third-party warehouse.

Expected result

You have a list of physical nexus states.

Lesson 26.4: Selling to the UK, EU and CanadaGrow

General information, not tax or legal advice. Check with a registered tax agent or accountant.

Why this matters

Selling abroad means charging the customer's tax or leaving them to pay it on delivery. Surprise fees at the door cause refused parcels and angry reviews.

0 of 6 steps done

Step 1 of 6

Decide who pays import tax and duty: you at checkout (DDP, delivered duty paid) or the customer on delivery (DAP, delivered at place).

Expected result

You have one rule per country. DDP means more paperwork but smoother delivery.

Lesson 26.5: Duties, tariffs and the end of US de minimisGrow

General information, not tax or legal advice. Check with a registered tax agent, customs broker or accountant.

Why this matters

Duties are taxes on imported goods. They depend on the tariff code (what the product is), where it was made and its value, and they change your landed cost (product plus freight, duty and fees).

0 of 5 steps done

Step 1 of 5

Find the HS code (harmonised system tariff code) for each product with your forwarder or broker.

Expected result

Every product has a code. A wrong code means a wrong duty.

Words to know in this module

GST
Goods and services tax: 10% in Australia (15% in New Zealand), added to most sales once you are registered.
Sales tax
In the US, a tax set by each state (and some cities) that the seller collects at checkout.
Duties
Taxes charged by a country on goods coming in from overseas.
VAT
Value added tax: the UK and EU version of GST, usually included in the shown price.
Landed cost
What one unit really costs once it reaches your warehouse: product, freight, duties and fees.
BAS
Business activity statement: the form Australian businesses lodge with the ATO to report and pay GST.
Nexus
In the US, a link with a state (like a warehouse there, or enough sales into it) that means you must collect its sales tax.
IOSS
The EU scheme that lets a seller charge EU VAT at checkout on parcels worth up to 150 euros and pay it in one country.
De minimis
A value below which imported parcels skip duty or tax. The US ended its $800 de minimis for all countries in August 2025.
DDP
Delivered duty paid: you pay the import taxes so the customer pays nothing extra on delivery.
Profit
What is left from sales after product cost, shipping, payment fees, discounts, refunds and ads. This is the number Helix cares about most.
Product cost
What one item costs you to make or buy, including freight to your warehouse.
Margin
The share of each sale you keep after product cost. A $100 sale with $40 product cost is a 60% margin.
All words to know