Tax Policy / GST Information
Tax Policy – Australian GST Information
This website is operated by Zimmer Gifts Co., Limited, a Hong Kong registered limited company.
Hong Kong Business Registration No.: 61283746
Registered Address: ROOM 1802, BEVERLY HOUSE, 93-107 LOCKHART ROAD, Wan Chai, Hong Kong
Our core business is custom formal gown sales to individual and business customers located in Australia.
1. Australian GST Standard Rate & Pricing Rule
The standard Australian Goods and Services Tax (GST) rate is 10%.
All prices displayed on our website include 10% GST for all consumer orders shipped to Australia. No separate tax surcharge will be added upon checkout.
All additional service fees (shipping protection, modification surcharge etc.) are also GST-inclusive.
For Australian business buyers holding valid ABN: If a valid Australian Business Number (ABN) is submitted during checkout, GST will be waived for this order. Orders without valid ABN submission will follow standard 10% inclusive GST pricing.
2. Low-value Imported Goods Regulation (ATO Rule)
This GST collection policy applies to single consignments with customs value ≤ AUD 1,000. For orders over AUD 1,000, relevant GST will be levied by Australian Customs during clearance.
3. GST Calculation Example
If your product subtotal is AUD 282, the built-in GST amount is AUD 25.64. The final checkout total already contains GST.
All currency conversion between HKD and AUD follows real-time bank exchange rate on payment date; exchange rate records will be archived together with order files.
4. GST Compliance & Record-Keeping Rules
Our rolling 12-month sales turnover to Australian customers does not exceed AUD 75,000 threshold, therefore we are not required to register an Australian ABN or Australian GST number.
We fully comply with ATO low-value imported goods legislation and collect applicable GST directly from customers at checkout.
All order records, payment receipts, commercial invoices, shipping manifests and exchange rate vouchers will be securely stored for a minimum of 5 years for tax inspection or audit requirements.
5. Refund Tax Allocation Rules
When customers apply for full or partial order refunds, the corresponding proportional GST amount will be refunded together with the product payment to the original payment account.
For custom gown discount compensation cases, GST will be recalculated based on the adjusted final order value and processed in the same refund batch.
6. Tax Invoice & Enquiry Contact
We can issue GST breakdown commercial receipts/invoices upon customer request, clearly separating merchandise value and GST amount.
For enquiries regarding GST charges, tax receipts or compliance matters, please contact our support team via email: support@zimmerformal.com