• Business norms percentages No. 3 - convenience stores that do not convert food

    Am I an eligible convenience store operator?

    You may be eligible to use the business norms percentages to estimate your GST-free sales and purchases if your convenience store:

    • sells milk, bread, soft drinks, cigarettes, confectionery, ice-cream or groceries
    • does not sell fuel or alcoholic beverages, and
    • only resells products (you do not prepare taxable food, such as hamburgers, from GST-free ingredients).

    Your convenience store must also:

    • be registered for GST
    • have a simplified GST accounting methods (SAM) turnover of $2 million or less
    • not have point-of-sale equipment that can identify and record your mix of taxable and GST-free sales, and
    • sell taxable and GST-free food from the same premises.
    Further Information

    If you convert GST-free food into taxable food (for example, you prepare hot cooked chickens and sandwiches) the business norms percentages for converters apply, refer to Business norms percentages No. 2 - convenience stores that convert food (Nat 3187).

    End of further information

    Convenience store business norms percentages

    The business norms percentages for convenience stores that do not convert food are:

    • GST-free sales - 30%
    • GST-free purchases - 30%.

    If you do not want to use the business norms simplified accounting method, you can use the stock purchases simplified accounting method or the snapshot simplified accounting method.

    If you do not want to use any of the simplified accounting methods you must work out the amount of GST payable by accounting for each of your transactions.

    If you meet all of the eligibility requirements, you can use the business norms percentages to estimate your GST-free sales and purchases at the end of each tax period, rather than having to record every transaction at the point of sale.

    More information

    For more information refer to:

    For a copy of our publications or for more information:

    • phone us on 13 28 66, or
    • write to us at:

    Australian Taxation Office
    PO Box 3524
    ALBURY  NSW  2640.

    If you do not speak English well and need help from us, phone the Translating and Interpreting Service on 13 14 50.

    If you are deaf, or have a hearing or speech impairment, phone us through the National Relay Service (NRS) on the numbers listed below:

    • TTY users, phone 13 36 77 and ask for the ATO number you need
    • Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
    • internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.
      Last modified: 29 Jan 2013QC 16272