What is GST?
GST (Goods and Services Tax) is a 10% tax on most goods, services, and other items sold or consumed in Australia.
The Goods and Services Tax (GST) is a broad-based 10% tax on most goods, services, and other items sold in Australia. Businesses with annual turnover of $75,000 or more must register for GST, collect it from customers, and remit it to the ATO.
Some items are GST-free, including most basic food, health services, education, and childcare. Existing residential property sales are also GST-free, but new homes are not.
Key facts
- •Flat rate of 10% on most goods and services
- •Businesses must register for GST if turnover exceeds $75,000/year
- •Basic food, medical services, education, and some other items are GST-free
- •Registered businesses can claim back GST on business expenses (input tax credits)
- •Reported and paid to the ATO via Business Activity Statements (BAS)
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GST CalculatorFrequently asked questions
Is GST included in the price tag?
In Australia, most retail prices must include GST. For business-to-business transactions, prices are sometimes quoted ex-GST. If in doubt, ask whether the price includes GST.
Do I need to register for GST?
Only if your business turnover is $75,000 or more ($150,000 for non-profits). Taxi and ride-share drivers must register regardless of turnover. You can register voluntarily if you want to claim input tax credits.
General information and estimates only — not financial, tax, or legal advice. Always verify with a licensed adviser or the ATO.