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Fionas22(Newbie)Newbie
9 Feb 2024

We are importing a piece of equipment for Council and are wanting to apply for the GST deferral scheme. One of the criteria is that the goods are for home consumption. Does this mean for private use?

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376 views
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AnitaATO(Community Support)Community Support
ATO Certified Response13 Feb 2024

Hey @Fionas22,


I can see where you would think it would mean that it was for private use. But no, it doesn't mean that. 'Home consumption' means that goods enter into the commerce of Australia either at the time of import or from a licensed warehouse.

You shouldn't have any issues registering for DGST.

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Most helpful replyATO Certified Response

AnitaATO(Community Support)Community Support
ATO Certified Response13 Feb 2024

Hey @Fionas22,


I can see where you would think it would mean that it was for private use. But no, it doesn't mean that. 'Home consumption' means that goods enter into the commerce of Australia either at the time of import or from a licensed warehouse.

You shouldn't have any issues registering for DGST.

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