The GST is a broad-based tax of 10% on most goods and services. In most cases GST is included in the price you pay. However, you will generally be able to work out the amount of GST on fully taxable goods and services by dividing the price by 11. Only registered business entities are entitled to a tax credit. The effect of this is that consumers are not reimbursed for the GST paid on purchased goods and services.
Most food, including meat, fruit and vegetables, is GST-free. However, some food and beverages have GST included —for example, prepared food, takeaway food, restaurant meals, confectionery, ice cream, snack foods, alcoholic beverages and soft drinks. Other GST-free items include most education and health services, eligible child care, and a range of other goods and services.
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