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GST Calculator

Add or remove 10% GST in one click. Australia's GST rate has been 10% since 1 July 2000.

Some supplies are GST-free (basic food, health, education). If unsure whether GST applies, consult a tax agent or visit ato.gov.au/gst.
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Source: A New Tax System (Goods and Services Tax) Act 1999. GST rate 10%. Some supplies are GST-free — consult a tax agent if unsure.
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What is GST and how does it work in Australia?

GST (Goods and Services Tax) is a broad-based tax of 10% applied to most goods and services sold in Australia. It has been in place since 1 July 2000 and is collected by businesses on behalf of the government. When a business charges you $110 for a service, $100 is their fee and $10 is GST that gets remitted to the ATO.

If you are a business registered for GST, you collect GST from customers and pay it to the ATO, but you can also claim back the GST you paid on business purchases (called input tax credits). Effectively, GST is only ever paid by the end consumer — businesses act as collection agents.

Not everything attracts GST. Many essential goods and services are either GST-free or input taxed, meaning they have no GST at all.

  • GST-free supplies include: Basic food (fresh fruit, vegetables, meat, bread, milk), most medical and health services, most educational courses, exports, and charitable activities.
  • Input taxed supplies include: Residential rent, financial services (bank interest, insurance), and precious metals. These do not charge GST, and the supplier cannot claim GST credits on related costs.
  • Registration threshold: You must register for GST if your turnover is $75,000 or more per year ($150,000 for non-profits). Below this threshold, registration is optional but may be beneficial.
  • BAS lodgement: Once registered, you lodge a Business Activity Statement (BAS) — usually quarterly — declaring the GST you collected and the credits you claim.
  • Invoices: Tax invoices over $82.50 must include your ABN, a statement that GST is included, the GST amount, and the GST-inclusive price.
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Frequently asked questions

If your gross income (before expenses) from your business is $75,000 or more in a 12-month period, you must register for GST. Below $75,000, it is optional. Registering voluntarily can be beneficial if your clients are businesses (they can claim back the GST you charge) and if you have significant GST on your own expenses to claim.

Basic food is GST-free — this includes fresh fruit and vegetables, meat, fish, bread, flour, sugar, milk, eggs, and similar unprocessed staples. However, prepared foods, restaurant meals, hot food, snack foods (including most chips and biscuits), soft drinks, and alcohol all attract GST. The rules have some grey areas — if you are unsure about a specific product, check the ATO's food and GST guide.

A valid tax invoice must show: your ABN, the words "Tax Invoice," the date, the buyer's identity, a description of what was sold, the GST-inclusive total, and either the GST amount separately or a statement that the total includes GST. You can use the calculator above to work out the GST component from any amount.

You can claim GST credits (input tax credits) on purchases used in your business, as long as you hold a valid tax invoice and the supply is not input taxed or GST-free. You cannot claim credits on private expenses, purchases from unregistered suppliers, or input-taxed supplies. Motor vehicles, entertainment, and home-office costs may have restrictions.

Failing to register when your turnover exceeds $75,000 means you are still liable to remit GST on sales — even if you did not collect it from customers. The ATO can back-assess up to 4 years of GST liability. Penalties can also apply. If you have recently exceeded the threshold, register promptly via the ATO's Business Portal or your tax agent.

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