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Nov 1, 1999 · SHIRE OF CHRISTMAS ISLAND: ABN status: Active from 01 Nov 1999 Entity type: Local Government Entity: Goods & Services Tax (GST): Registered from 01 Jul 2000 Main business location: Christmas Island Customs regulations and procedures for importing and exporting goods at Christmas Islander border. Duty free items, import-export restrictions. Passport and Visa Services for travel Christmas Island, the Cocos (Keeling) Islands and Norfolk Island are Australian external territories and they are not considered part of Australia for GST purposes. Shop online in the UK and ship to Australia with forward2me Beyond the call of the wild, the island's retail landscape includes GST-free alcohol, unique giftware and homewares at Wild Papaya, souvenirs that capture the essence of the island from the CI Visitor Centre, Red Crab Surf Shop equipped with apparel watches and eyeware, and top-notch freediving, snorkelling and scuba equipment. GST: Generally, a 10% GST applies in Christmas Island, with exceptions for essential services. Imported services may also attract GST, depending on consumption location. R&D Tax Incentive: Offers tax offsets for eligible research and development activities. Services provided within Christmas Island are generally subject to the 10% GST. However, certain essential services, such as healthcare, education, and some financial services, might be exempt from GST. Apr 29, 2022 · If you're running a business, or planning to start one, your local council may be able to give you information about accessing: business licensing information. Was this page helpful? You don't have to do it alone - get advice from an expert. Sales to residents of Australia’s external territories (e.g., Norfolk Island, Christmas Island) can also be treated as GST-free export sales. Nov 15, 2024 · I am a resident of Christmas Island, which is not in the indirect tax zone. We are GST free. I pay GST on my eBay purchases to the island. How do I claim the GST back? I am buying it for personal use, not for a business which I understand has a well trodden method of claiming back.

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