Goods and Services Tax (GST)

Updated for the 2025–26 financial year If you provide professional services in Australia, you must charge GST once your business is registered for GST. You are required to register when your GST turnover reaches $75,000 or more (or $150,000 or more for a non-profit organisation). GST is a flat 10% added to most goods and […]

Updated for the 2025–26 financial year If your business is registered for GST, you can claim a GST credit, also known as an input tax credit, of one-eleventh of the GST-inclusive price on capital purchases you use in your business. This applies to machinery, equipment, office furniture, computers and other big-ticket assets, provided you hold

Updated for the 2025–26 financial year Here is the short answer. International flights to or from Australia are GST free, so there is no GST included in the fare and nothing to claim back. Domestic flights generally carry GST at the standard Australian rate of 10%, although a domestic leg can be GST free when

Updated for the 2025–26 financial year Short term commercial accommodation is generally subject to GST at the standard 10% rate, and the GST included in a price is one-eleventh of the amount charged. Some tourism supplies can be GST free, particularly when they are supplied to non-residents or used outside Australia, and long term stays

Updated for the 2025–26 financial year Most core education courses are GST free under Division 38 of the GST Act. This includes pre school, primary, secondary, tertiary, vocational and a defined list of other course types. GST, which is a broad based tax of 10 percent on most goods and services, applies to courses and

Updated for the 2025–26 financial year Registering for GST directly through the ATO is free, and you are only required to register once your GST turnover reaches $75,000 ($150,000 for non-profit organisations), within 21 days of reaching that point. If your turnover is below the threshold, registration is optional. You may still choose to register

Updated for the 2025–26 financial year GST is charged at a rate of 10% on most goods and services sold in Australia, but certain sales to overseas and non-resident customers can be GST-free, meaning no GST is added to the price. Whether you charge GST depends on what you are selling, where your customer is,

Updated for the 2025–26 financial year There is no GST on residential rent in Australia. Renting out a residential property is what the tax system calls an input-taxed supply, which means you do not charge GST on the rent and you cannot claim GST credits on the expenses connected to that rent. This treatment comes

Updated for the 2025–26 financial year Most small to medium businesses report GST quarterly. However, businesses with a GST turnover of $20 million or more must report monthly, and businesses below the $75,000 registration threshold who voluntarily register may be able to report annually. The cycle that applies to you depends on your GST turnover

Updated for the 2025–26 financial year Food for human consumption is GST-free under section 38-2 of the GST Act unless it falls into a specific exclusion listed in Schedule 1, in which case it is taxable at 10% GST. In plain terms, basic and unprocessed food like fresh fruit, vegetables, meat, bread, plain milk and