GST Calculator Australia

Australia's GST (Goods and Services Tax) rate is 10%, and it has been since GST was introduced on 1 July 2000.

Unlike sales taxes in some countries, GST is a broad-based consumption tax — it applies to most goods and services, with specific exemptions for essentials like fresh food, education, health services, and some financial services.

To remove GST from a GST-inclusive amount, divide by 11. The result is the GST portion. The original amount minus that gives you the ex-GST price.

Example: $110 inc-GST → GST is $110 ÷ 11 = $10 → ex-GST is $100.

Common mistake: people divide by 1.1 expecting to remove 10%, which gives the ex-GST price, but they sometimes confuse this with "subtract 10%" which gives the wrong answer.

To add GST to a GST-exclusive amount, multiply by 1.1 (or add 10%).

Example: $100 ex-GST × 1.1 = $110 inc-GST.

The GST itself is the difference: $110 − $100 = $10.

You must register for GST if your business has GST turnover of $75,000 or more per year (or $150,000+ for non-profits, or any amount if you provide taxi/ride-share services).

You can also register voluntarily if you're under the threshold — useful when most of your customers are GST-registered businesses (they can claim the GST back, so it doesn't cost them anything; meanwhile you can claim GST credits on your own purchases).

Once registered, you charge GST on taxable supplies, lodge a Business Activity Statement (BAS) regularly (monthly, quarterly, or annually depending on turnover), and remit the net GST to the ATO.

Both are exemptions from GST, but they work differently:

• GST-free: you don't charge GST on the supply, but you can still claim GST credits on related business purchases. Examples: most basic food, education, exports, medical services.
• Input-taxed: you don't charge GST on the supply, AND you cannot claim GST credits on related purchases. Examples: residential rent, financial services (banking, insurance), most second-hand goods.

Most businesses dealing in input-taxed supplies should consult an accountant — the rules around partial input taxation are complex.

Yes — if you're GST-registered, you can claim "GST credits" (also called input tax credits) on most purchases used in running your business.

To claim GST credits, you need:

• A valid tax invoice from your supplier
• The purchase to be a genuine business expense (not personal use)
• The supply to have included GST

You report and offset GST credits against the GST you collected from customers when lodging your BAS. If credits exceed collections, the ATO refunds the difference.

Yes, since 2018. The "low-value imported goods" rules require overseas businesses selling more than $75,000/year to Australian consumers to register for GST and charge it.

So your $20 t-shirt from a US retailer should include GST, just like a local purchase. For high-value imports (over $1,000), GST is collected at the border by Australian Border Force / customs.

Digital services (Netflix, Spotify, software subscriptions) from overseas providers also charge GST under the "Netflix tax" rules.