GST Resources & Information
Comprehensive guide to Australian Goods and Services Tax regulations, requirements, and resources
What is GST?
The Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
GST is a tax added to the price of most goods and services, including imports. It is a tax on transactions, and it is passed on through the supply chain, but it's ultimately borne by the end consumer.
Key Features of GST:
- Applied at a rate of 10% on most goods and services
- Businesses can claim back GST paid on business purchases
- Some items are GST-free or input-taxed
- Reported through Business Activity Statements (BAS)
- Administered by the Australian Tax Office (ATO)
GST Registration Requirements
You must register for GST if your business or enterprise has a GST turnover of $75,000 or more ($150,000 or more for non-profit organizations).
When You Must Register:
- Your annual turnover is $75,000 or more
- You provide taxi or ride-sourcing services (regardless of turnover)
- You want to claim fuel tax credits for your business
- You're a non-profit organization with turnover of $150,000 or more
GST Information Library
GST Rates & Categories
Learn about the different GST rates, GST-free goods and services, and input-taxed supplies in Australia.
BAS Reporting
Understand your Business Activity Statement obligations, lodgment dates, and payment requirements.
Compliance & Penalties
Stay compliant with GST regulations and avoid penalties for late lodgment or incorrect reporting.
Tax Invoices
Requirements for issuing valid tax invoices, what information to include, and record-keeping obligations.
Input Tax Credits
Claim GST credits for your business purchases and understand what expenses are eligible for credits.
Import & Export
GST on imported goods and services, exports, and international transactions with Australia.
GST Rates & Categories
Taxable Supplies (10% GST)
Most goods and services in Australia are taxable supplies and subject to 10% GST:
- Most goods sold in Australia
- Professional services
- Restaurant meals and takeaway food
- Retail products and clothing
- Entertainment and recreational services
GST-Free Supplies (0% GST)
Some supplies are GST-free, meaning no GST is charged but you can still claim GST credits:
- Basic food items (bread, milk, eggs, vegetables, meat)
- Some medical and health services
- Some medical aids and appliances
- Some education courses and course materials
- Exports of goods and services
- Going concerns (sale of businesses)
Input-Taxed Supplies
Input-taxed supplies have no GST in the price and you cannot claim GST credits:
- Financial supplies (loans, mortgages)
- Residential rent and accommodation
- Sale of residential premises
- Precious metals
Business Activity Statement (BAS)
The Business Activity Statement (BAS) is a form submitted to the ATO to report and pay various tax obligations including GST, PAYG withholding, and other taxes.
BAS Reporting Frequency:
Quarterly BAS Due Dates:
- Quarter 1 (Jul-Sep): Due 28 October
- Quarter 2 (Oct-Dec): Due 28 February
- Quarter 3 (Jan-Mar): Due 28 April
- Quarter 4 (Apr-Jun): Due 28 July
GST Compliance & Penalties
Staying compliant with GST obligations is crucial to avoid penalties and interest charges from the ATO.
Compliance Requirements:
- Register for GST when required
- Include GST in your prices where applicable
- Issue tax invoices for taxable sales over $82.50
- Keep accurate records of all transactions
- Lodge BAS on time and pay GST when due
- Report GST in your activity statement
Penalties for Non-Compliance:
- Failure to Register: Penalties and back-payment of GST
- Late Lodgment: One penalty unit per period (currently $313)
- Late Payment: General interest charge (GIC) applied
- False or Misleading Statements: Up to 75% of the tax shortfall
- Tax Evasion: Criminal prosecution possible
Official ATO Resources
Australian Tax Office
Official ATO website with comprehensive GST information, forms, and guidance.
GST Calculator
Use our Australian GST calculator to quickly calculate GST amounts for your transactions.
Contact ATO
Get help with your GST questions. Call the ATO on 13 28 66 (8am-6pm Mon-Fri).
Important Disclaimer
This information is for general guidance only. The content provided is based on current GST regulations but may not account for all circumstances specific to your business or situation.
- This resource does not constitute professional tax advice
- GST regulations and rates may change - always verify with the ATO
- Consult the Australian Tax Office (ATO) or a qualified tax professional for specific advice
- Users are responsible for ensuring compliance with current tax laws