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  • 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.

    On this page:

    See also:

    Main GST-free products and services

    Most basic foods, some education courses and some medical, health and care products and services are GST-free, often referred to as 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 menstrual products (from 1 January 2019)
    • 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, when 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

    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.

    Suppliers 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
    • other professional services.

    A supply of a service is usually GST-free if the recipient of the service is outside Australia.

    There are specific rules that determine if the supply is GST-free.

    See also:

    • GSTR 2019/1 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)
    • GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
    • GSTR 2002/6 Exports of goods
    • GST definitions

    Sale of a business as a going concern

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

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

    See also:

    Last modified: 27 Oct 2020QC 22422