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Goods and services tax tables

Last updated 23 September 2020

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 2014.

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, 2011–12 to 2013–14 financial years

 

2011–12

2012–13

2013–14

no.

$m

no.

$m

no.

$m

Refund of $10m or more

580

-32,373

585

-34,470

590

-34,477

Refund of $5m to less than $10m

370

-2,617

385

-2,736

410

-2,914

Refund of $1m to less than $5m

1,910

-4,046

1,940

-4,178

2,040

-4,310

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

2,190

-1,515

2,230

-1,545

2,390

-1,653

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

16,795

-3,511

16,605

-3,448

17,565

-3,630

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

99,200

-2,982

100,040

-3,012

104,640

-3,163

Refund of $1 to less than $10,000

389,425

-833

389,550

-845

395,300

-872

Total refunds

510,465

-47,877

511,335

-50,234

522,930

-51,020

Liability of $1 to less than $10,000

852,025

3,215

840,485

3,199

848,315

3,248

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

492,415

14,132

501,100

14,448

518,050

15,011

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

59,940

12,059

61,965

12,477

64,240

12,915

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

7,440

5,134

7,515

5,204

7,775

5,381

Liability of $1m to less than $5m

5,930

12,105

6,115

12,412

6,245

12,682

Liability of $5m to less than $10m

810

5,607

810

5,596

890

6,156

Liability of $10m or more

895

39,372

955

42,306

975

44,127

Total liabilities

1,419,445

91,622

1,418,945

95,642

1,446,490

99,519

ATO GST liabilities

1,929,910

43,745

1,930,280

45,408

1,969,425

48,499

Customs collections

 

3,062

 

3,039

 

3,239

Total net GST

 

46,807

 

48,447

 

51,738

Notes:Net GST liability or refund: this excludes penalties and interest on overpayments.The Australian Customs and Border Protection Service collect GST on taxable importations that are not subject to the deferred GST scheme.

QC100680