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    Goods and services tax (GST)

    Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

    If you are a business, you use a BAS to:

    • report and pay the GST your business has collected
    • claim GST credits.

    Find out about:

    See also:

    Last modified: 04 Apr 2017QC 33681