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Australia’s small business shipments are caught in the US-China trade war crossfire

By Nicola Charwat, Senior Lecturer, Business Law and Taxation and Associate Dean of Learning and Teaching, Monash Business School, Monash University

Until this week, thousands of Australian small businesses that exported to the United States relied on a simple system that had worked for decades.

Parcels worth less than US$800 (A$1225) could enter the US tax-free under the “de minimis” rule for low-value goods. But from August 29, that exemption will…

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