GST-free sales

You don't include GST in the price if your product or service is GST-free. You can still claim credits for the GST included in the price of purchases you use to make your GST-free sales.

Follow the links below for more information about:

  • Main GST-free products and services
  • Exports
  • Sale of a business as a going concern

See also:

Main GST-free products and services

Most basic foods, some education courses and some medical, health and care products and services are exempt from GST.

Things that are GST-free include:

  • most basic food
  • some education courses, course materials and related excursions or field trips
  • some medical, health and care services
  • some medical aids and appliances
  • some medicines
  • some childcare services
  • some religious services and charitable activities
  • supplies of accommodation and meals to residents of retirement villages by certain operators
  • cars for disabled people to use, as long as certain requirements are met
  • water, sewerage and drainage
  • international transport and related matters
  • precious metals
  • sales through duty-free shops
  • grants of land by government
  • farmland
  • international mail
  • exports
  • sales of businesses as going concerns
  • some telecommunications supplies
  • eligible emissions units.

See also:


Exports of goods and services from Australia are generally GST-free.

Exports of goods

Exported goods are GST-free if they are exported from Australia within 60 days of one of the following, whichever occurs first:

  • the supplier receives any payment for the goods
  • the supplier issues an invoice for the goods.

In the case of goods paid for by instalments, the payment or invoice must be for the final instalment.

The supplier can apply to us to extend the 60-day period.

Other exports

Other exports generally include supplies of things other than goods for consumption outside Australia, such as services, various rights, and other professional services.

Broadly, a supply of a service is GST-free if the recipient of the service is outside Australia.

There are specific rules that determine whether such a supply is GST-free.

See also:

Sale of a business as a going concern

The sale of a business as a going concern is GST-free if all of the following apply:

  • everything necessary for the business's continued operation is supplied to the buyer
  • the seller carries on the business until the day it is sold, that is, until settlement
  • the buyer is registered or required to be registered for GST
  • payment is made for the sale
  • before the sale, the buyer and seller agree in writing that the sale is of a going concern.

See also:

Last modified: 16 Jun 2015QC 22422