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  • Goods and services tax tables

    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.
      Last modified: 24 Sep 2020QC 44934