Australia's GST at 10%

Australia introduced GST on July 1, 2000 at a flat 10% on most goods and services.

Who must register

You must register for GST if your annual turnover is $75,000 or more ($150,000 for non-profit organisations). Taxi/rideshare drivers must register regardless of turnover.

GST-free supplies

  • Basic food (fresh food, water, sewerage)
  • Health and medical services
  • Education (K-12, higher education, vocational)
  • International exports
  • Charitable activities

Business Activity Statement (BAS)

GST-registered businesses report and pay GST via BAS — usually quarterly. You report:

  • GST collected on sales
  • GST credits on purchases (input tax credits)
  • Net GST to pay or refund

Cash vs accruals basis: small businesses can choose cash basis (pay when received) vs accruals (when invoiced).