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  • Goods and services tax (GST)

    GST is a 10% consumption tax on most goods, services and other things sold in, and connected with, Australia.

    How do I know if a supply of goods or services is connected to Australia?

    A supply of goods is connected with Australia if any of the following applies:

    • the goods are delivered or made available in Australia to the purchaser
    • the goods are removed from Australia
    • the goods are brought to Australia, provided the supplier either
      • imports the goods into Australia
      • installs or assembles the goods in Australia.
       
    • land
    • land and buildings
    • rights over land.

    A supply of real property is connected with Australia if the property is in Australia. For GST purposes, real property includes

    • land
    • land and buildings
    • rights over land.

    A supply of something other than goods or real property is connected with Australia if either of the following applies:

    • the thing is done in Australia
    • the supplier makes the supply through an enterprise – that is, a permanent establishment – that the supplier carries on in Australia.

    Usually, a service is supplied in whichever location it is performed. If the service is performed in Australia, the supply of that service is connected with Australia.

    How does GST apply to exports?

    Exports are generally GST-free. These include:

    • goods physically exported from Australia
    • services supplied to a non-resident outside Australia.

    See also:

      Last modified: 28 Oct 2016QC 18452