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. You know how to keep tax money apart from your money. You know which dates matter. You also know how VAT, duties and tariffs change your prices when you sell or buy overseas.

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:

Check your GST or state sales against the registration thresholds every quarter.

Move tax money into its own account every week and lodge on time.

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. Each country sets its own rate, such as 10% (Australia) or 15% (New Zealand). Registered businesses add it to most sales.

BAS: Business activity statement: the form GST-registered 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. It means you must collect that state's sales tax.

VAT: Value added tax: the UK and EU version of GST, usually included in the shown price.

IOSS: An EU scheme for parcels worth up to 150 euros. The seller charges EU VAT at checkout and pays it in one country.

De minimis: A value below which imported parcels skip duty or tax. The US suspended 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: register, charge and lodgeGrow

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

In short

GST (goods and services tax) is 10% on most local sales once you are registered.

Do this now

Step 1: Check your GST turnover (this month plus the last 11).

Why this matters

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

Step 1 of 60 of 6 done

Check your GST turnover (this month plus the last 11). Register within 21 days of reaching $75,000. Or register as soon as you expect to reach it within 12 months (see ATO: GST).

Expected result

You know whether you must register.

Tips

Open: ATO: GST

GST: Goods and services tax. Each country sets its own rate, such as 10% (Australia) or 15% (New Zealand). Registered businesses add it to most sales.

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.

In short

Many costs come from overseas: ads, apps, software and stock.

Do this now

Step 1: If you are registered, give every overseas service and app supplier your ABN (ads, Shopify apps, software).

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.

Step 1 of 50 of 5 done

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

Expected result

Their invoices no longer include GST.

Tips

Open: ATO: imported services

GST: Goods and services tax. Each country sets its own rate, such as 10% (Australia) or 15% (New Zealand). Registered businesses add it to most sales.

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.

In short

The US has no national sales tax .

Do this now

Step 1: List states where you have physical nexus.

Why this matters

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

Step 1 of 50 of 5 done

List states where you have physical nexus. That is where you live, have staff or keep stock, including in a hired warehouse.

Expected result

You have a list of physical nexus states.

Tips

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.

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.

In short

Selling abroad means charging the customer's tax or leaving them to pay it on delivery.

Do this now

Step 1: Decide who pays import tax and duty.

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.

Step 1 of 60 of 6 done

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

Expected result

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

Tips

DDP: Delivered duty paid: you pay the import taxes so the customer pays nothing extra on delivery.
DAP: Delivered at place: the customer pays any import taxes when the parcel arrives.

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.

In short

Duties are taxes on imported goods.

Do this now

Step 1: Find the HS code (harmonised system tariff code) for each product with your forwarder or broker.

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. They change your landed cost: product plus freight, duty and fees.

Step 1 of 50 of 5 done

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. Each country sets its own rate, such as 10% (Australia) or 15% (New Zealand). Registered businesses add it to most sales.
Sales tax: In the US, a tax set by most states (and many local areas) 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 GST-registered 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 suspended 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: Usually means contribution profit: what is left from sales after product cost, shipping, payment fees, discounts, refunds and ads. Net profit also takes off fixed costs.
Product cost: What one item costs you to make or buy, including freight to your warehouse.
Revenue: The money customers paid for orders. Helix uses net sales: after discounts and refunds, without GST or VAT. It is not what you keep.
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