GST in Australia — Registration, BAS, and When GST Applies

## 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).