This report looks at the legislated model is the best available collection model to extend the Goods and Services Tax (GST) to low value imported goods, and to consider any practical improvements to support its implementation.

Presents detailed statistical information on Australia's trade balance.

This paper highlights key issues and outlines preliminary views for an inquiry into the collection of GST on low value imported goods.

The Productivity Commission sees the main purpose for this inquiry as being to check that the legislated model is the best means to extend the GST to low value imported goods, and to identify any practical improvements to support effective implementation.

This Senate Committee report looks at the biosecurity risks associated with the importation of seafood and seafood products (including uncooked prawns and uncooked prawn meat) into Australia.