Show download pdf controls
  • Goods and services tax

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The Goods and Services Tax (GST), generally speaking, is a tax of 10% on most goods, services and other items sold or consumed in Australia. If net GST is more than $0, the net difference is payable to the ATO. If net GST is less than $0, the net difference can be claimed as a refund.

    Data for each financial year includes data processed up to 31 October of the following year. For example, data for the 2011–12 financial year includes data processed up to 31 October 2013.

    The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

    We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing GST data, as well as LCT and WET data, at a much finer level.

    Find out more

    Table 34: Net GST liabilities or refunds, by amount, 2010–11 to 2012–13 financial years

     

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Refund of $10m or more

    525

    -27,820

    580

    -32,373

    585

    -34,470

    Refund of $5m to less than $10m

    380

    -2,691

    370

    -2,617

    385

    -2,736

    Refund of $1m to less than $5m

    1,880

    -3,962

    1,910

    -4,046

    1,940

    -4,178

    Refund of $500,000 to less than $1m

    2,120

    -1,454

    2,190

    -1,515

    2,230

    -1,545

    Refund of $100,000 to less than $500,000

    16,890

    -3,503

    16,795

    -3,511

    16,605

    -3,448

    Refund of $10,000 to less than $100,000

    97,870

    -2,940

    99,200

    -2,982

    100,040

    -3,012

    Refund of $1 to less than $10,000

    392,520

    -839

    389,425

    -833

    389,550

    -845

    Total refunds

    512,195

    -43,208

    510,465

    -47,877

    511,335

    -50,234

    Liability of $1 to less than $10,000

    868,015

    3,246

    852,025

    3,215

    840,485

    3,199

    Liability of $10,000 to less than $100,000

    481,510

    13,791

    492,415

    14,132

    501,100

    14,448

    Liability of $100,000 to less than $500,000

    57,865

    11,639

    59,940

    12,059

    61,965

    12,477

    Liability of $500,000 to less than $1m

    6,925

    4,803

    7,440

    5,134

    7,515

    5,204

    Liability of $1m to less than $5m

    5,530

    11,365

    5,930

    12,105

    6,115

    12,412

    Liability of $5m to less than $10m

    755

    5,213

    810

    5,607

    810

    5,596

    Liability of $10m ore more

    840

    36,221

    895

    39,372

    955

    42,306

    Total liabilities

    1,421,440

    86,279

    1,419,445

    91,622

    1,418,945

    95,642

    ATO GST liabilities

    1,933,635

    43,071

    1,929,910

    43,745

    1,930,280

    45,408

    Customs collections

     

    2,936

     

    3,062

     

    3,039

    Total net GST

     

    46,007

     

    46,807

     

    48,447

    Notes-Net GST liability or refund: this excludes penalties and interest on overpayments.The Australian Customs and Border Protection Service collects GST on taxable importations that are not subject to the deferred GST scheme.
      Last modified: 20 Jun 2014QC 39946