Speak to Greg Mawer at Accumulate Accountants

https://www.ato.gov.au/business/international-tax-for-business/in-detail/doing-business-in-australia/selling-goods-into-australia/?anchor=selling_goods_without_presence#selling_goods_without_presence

Selling goods without a physical presence in Australia

Treaty countries

This section applies to you if:

• you are a resident entity of a country that has a tax treaty with Australia
• you export goods to Australia without having a physical presence in Australia, such as an agent, subsidiary or permanent establishment, and
• you don’t employ staff in Australia.

Under these circumstances you will have the following tax obligations:

• Income tax – You will not be liable to pay Australian income tax. Income tax only applies if you have an Australian permanent establishment.
• Capital gains tax (CGT) – You will not be liable to pay CGT. CGT only applies to assets that are taxable Australian assets.
• Goods and services tax (GST) – You may be liable for GST. GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
• Superannuation, PAYG withholding and fringe benefits tax (FBT) – As you don’t have employees, you won’t have any of these obligations.
• Other tax obligations – If you are exporting goods to Australia by selling to an Australian resident entity on a free on board (FOB) basis, this may be considered an importation by the Australian entity. This means you may not have any Australian tax obligations – rather, your Australian customer will have tax obligations relating to the importation.

You will need to register for an Australian business number (ABN).