Do Australian resellers need to lodge a BAS?
A Business Activity Statement (BAS) is required if you are registered for GST (turnover over AU$75,000 annually). At that point, you report and remit GST quarterly or monthly. If you're under the GST threshold, you don't lodge a BAS — just include your reselling income in your annual personal tax return. Register for GST proactively if you expect to cross the threshold during the year — the ATO charges penalties for late registration.
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Key things to know for Australian sellers
Australian online selling has its own quirks: GST registration thresholds, Australia Post rate structures, and platform-specific buyer behaviour differ from the US and UK advice you'll find most readily online. Checking ATO guidance directly and using the Australia Post postage calculator for accurate quotes are good starting points.
Using multiple platforms together
Most successful Australian resellers end up selling across at least two platforms. The marginal effort to list on a second platform is much lower if you already have photos and a description, and reaching two different buyer pools meaningfully increases your chances of a sale.
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