GST for preschool operators

As a pre-school operator, to meet your GST obligations you need to know about:


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

To meet your GST obligations, it is important that you understand:

  • how the GST system works
  • what you need to do to meet your GST obligations.

You also need to know:

  • if you have to register for GST
  • how to register for GST
  • what being registered for GST means
  • how to apply for an Australian business number (ABN).

You only account for GST on your sales or claim GST credits on your purchases if you are registered for GST.

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Last modified: 23 May 2014QC 17807