https://www.ato.gov.au/Business/International-tax-for-business/In-detail/GST-on-low-value-imported-goods/Information-for-suppliers/
Looks like as long as Expressed Steel don’t sell more than $75k (Aus dollars) worth of product to Australia per year, they won’t have to collect GST on a purchase under $1000 (including freight). It also appears that Customs won’t charge GST on such a shipment once it gets here.
Anything over $1000 will always be charged GST by Customs. If Expressed went over $75k a year in sales to Australia, they’d be required to register with the ATO and collect GST on all sales to Australia. Depending on how much of a pain that was for them, they may choose not to ship here at all for smaller orders.
FWIW, I’m thinking about getting a bunch of repair panels before things get prohibitively expensive.
Cheers
Jamie