GST Calculator Australia

To add GST: multiply the GST-exclusive price by 1.10. To find the GST component included in a GST-inclusive price: divide by 11. For example, a $100 item has $10 GST added, totalling $110. Conversely, if you paid $110 and need to extract the GST: $110 ÷ 11 = $10 GST, leaving $100 as the base price. The calculator above handles both directions automatically.

The current GST rate in Australia is 10%, effective since 1 July 2000 when the A New Tax System (Goods and Services Tax) Act 1999 came into force. The 10% rate applies to most supplies of goods, services, and real property in Australia. There is no reduced rate in Australia — unlike the UK or EU which have multiple VAT rates, Australian GST is a flat 10% on all taxable supplies.

As a GST-registered business, you claim back the GST you paid on business purchases through Input Tax Credits (ITCs) reported on your Business Activity Statement (BAS). Four conditions must all be met: (1) You are registered for GST. (2) The purchase was for a creditable purpose (business, not personal use). (3) Your supplier is GST-registered (verifiable via their ABN). (4) For purchases of A$82.50 or more (GST-inclusive), you hold a valid tax invoice that shows the supplier ABN, date, GST amount, and description.

A tax invoice is a document issued by a GST-registered supplier that allows you to claim Input Tax Credits. You need a tax invoice for any GST-inclusive purchase of A$82.50 or more. The invoice must show: the words "Tax Invoice", the supplier's name and ABN, the date it was issued, a description of the supply, the total price, and either the GST amount or a statement that the price includes GST. For purchases under A$82.50, a regular receipt is sufficient.

You must register for GST if your business turnover reaches or exceeds A$75,000 in a 12-month period (or A$150,000 for non-profit organisations). Taxi drivers and ride-share drivers must register regardless of turnover. You can voluntarily register below the threshold, which lets you claim ITCs but requires you to charge GST on sales and lodge BAS returns. Once registered, you must stay registered until your turnover is likely to remain below the threshold.

BAS lodgement frequency depends on your turnover. Quarterly: turnover under A$20 million (most small businesses). Monthly: turnover A$20 million or more (and you may elect monthly). Annually: if you are voluntarily registered and your turnover is under A$75,000 you can opt for annual reporting. GST-registered businesses report GST collected on sales and GST paid on purchases (ITCs), with the net amount payable to or refundable from the ATO.

No. Three supply categories exist. Taxable supplies: most goods, services, digital products, and real property — 10% GST applies. GST-free supplies: fresh food, most health and medical services, educational courses, and exports — 0% GST (you do not charge GST but can still claim ITCs on inputs). Input-taxed supplies: financial services, residential rent, and precious metals — you do not charge GST and also cannot claim ITCs on inputs related to these supplies.

Both types have a 0% GST rate to the consumer, but the treatment of input tax credits differs significantly. For GST-free supplies: you cannot charge GST on sales, but you CAN still claim ITCs on purchases related to making those supplies — making it the better outcome for businesses. For input-taxed supplies: you cannot charge GST on sales AND you CANNOT claim ITCs on purchases related to those supplies. A common input-taxed supply is residential rental income — landlords cannot charge GST on rent and cannot claim ITCs on property expenses.