๐Ÿ‡ฆ๐Ÿ‡บ Australia ยท Guide

GST โ€” Complete Overview

Australia's Goods and Services Tax has been a flat 10% since its introduction in 2000.

Last reviewed 24 Jul 2026

Registration threshold

Businesses must register for GST once their annual turnover reaches $75,000 (or $150,000 for non-profit organisations). Below this, registration is optional.

GST-free items

Input-taxed supplies

Some supplies (like residential rent and most financial services) are "input-taxed" โ€” no GST is charged, but the supplier also can't claim GST credits on related purchases.

Business Activity Statements (BAS)

Registered businesses report and pay GST through periodic Business Activity Statements โ€” typically quarterly, though some businesses report monthly or annually.

Calculate GST on any price.

Use the GST Calculator โ†’
VERIFY

GST classifications have detailed rules. Verify your specific goods/services classification with the ATO or a tax advisor.