Overview

Amazon sellers who fulfill orders from both Australian and international warehouses face specific compliance requirements under Australia's Goods and Services Tax (GST) legislation. Understanding how to properly configure your accounts and ship-from locations is essential to avoid tax miscalculations, customs delays, and potential account suspension.

Key Points / What Sellers Need to Know

• Two separate accounts required — If you operate warehouses both inside and outside Australia, you must maintain two distinct Seller Central accounts on amazon.com.au to properly distinguish between domestically and internationally fulfilled orders.
• GST-inclusive pricing for domestic fulfillment — Orders shipped from within Australia require GST-inclusive pricing, and sellers are responsible for their own GST obligations to the Australian Taxation Office (ATO).
• Amazon handles GST on imports — For orders shipped to Australian customers from warehouses outside the country, Amazon will calculate, collect, and remit any applicable GST to the ATO on your behalf.
• Ship-from location accuracy is critical — Your ship-from address in Seller Central must exactly match where your inventory is physically stored and shipped from. Inaccurate information can trigger serious consequences.
• No extra subscription fees — Linked accounts through Amazon's unified accounts program cap your total monthly Professional selling subscription at $39.99 USD (or $49.95 AUD), regardless of how many regional accounts you operate.

How the Dual-Account Structure Works

Sellers who ship to Australian customers from both domestic and overseas locations need to set up a second amazon.com.au selling account specifically for their Australian-based inventory. The account linked to your international warehouse should list inventory with GST-exclusive pricing, since Amazon manages the GST collection and remittance for imported goods. Meanwhile, the account tied to your Australian warehouse must display GST-inclusive prices, as you bear direct responsibility for meeting your GST obligations with the ATO. This separation ensures that the correct tax treatment is applied to each order based on its actual origin.