GST (Goods and Services Tax)
Australia's broad-based consumption tax that registered businesses add to most sales and remit.
What it means
GST is Australia's Goods and Services Tax — a broad consumption tax applied to most goods and services sold by registered businesses. If you are registered, you generally add GST to your taxable sales and can claim credits for the GST included in your business purchases.
The GST you collect is held on behalf of the government and reported and paid through your activity statement.
Rates, thresholds and advice
Registration requirements, the GST rate, what is taxable, GST-free or input-taxed, and how credits work all depend on the current rules and your situation — check with the ATO or your accountant rather than relying on assumptions. A compliant tax invoice is required to claim GST credits, and you report GST through your business activity statement.
Confused by the jargon?
Our team explains your options in plain English — and recovers what you're owed, commission-only.