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Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
How GST works
Generally, businesses registered for GST will include GST in the price of sales to their customers, and claim credits for the GST included in the price of their business purchases.
Registering for GST
You must register for GST if you run a business or other 'enterprise' and your GST turnover is $75,000 or more (for non-profit organisations the threshold is $150,000 or more). Taxi drivers must register for GST regardless of their turnover.
When to charge GST (and when not to)
If you are registered, the goods and services you sell in Australia are generally taxable under GST unless they are GST-free or input-taxed. If they are taxable, you include GST in the price.
GST-free sales include most basic foods, some education courses and some medical, health and care products and services.
Issuing tax invoices
When you make a taxable sale of more than $82.50 (including GST), your GST-registered customers need a tax invoice from you to be able to claim a credit. Tax invoices must include certain information. There are additional rules for sales of more than $1,000, and for invoices issued by agents or created by the recipient.
Claiming GST credits when you buy something
You can generally claim a credit for any GST included in the price you pay for things for your business. You may need a tax invoice from your supplier to claim the GST credit.
Accounting for GST in your business
As a GST-registered business, you need to issue tax invoices to your customers, collect GST and send it to us with your business activity statement (BAS). There are a few ways you can make this easier to manage:
Lodging your BAS
You report and pay GST amounts to us, and claim GST credits, by lodging a business activity statement (BAS) or an annual GST return.
You can lodge and pay your BAS electronically, by mail or in person, but you need to do it on time to avoid interest and penalties.
If your business changes or ceases
You must ask us to cancel your GST registration (and your ABN registration) if your business has been closed down or sold.
How we can help
Video tips, online answers to your questions, assistance visits and a range of phone services to help you meet your GST obligations.
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