Australia guide - reviewed 11 September 2026
This is general information for Australian small businesses, checked against Australian Taxation Office guidance. It is not personalised tax advice; speak with the ATO or your tax adviser about your circumstances.
GST in Australia: the essentials
Australian GST is 10% on most goods, services, and other items sold or consumed in Australia. This is different from New Zealand, where GST is 15%. The ATO explains the current treatment, including GST-free sales and registered-business obligations, in its How GST works guide.
GST is separate from income tax. Businesses registered for GST generally account for GST on taxable sales and may be able to claim GST credits for eligible business purchases, subject to ATO rules.
When registration is required
Most Australian businesses must register for GST when their GST turnover reaches or is expected to reach A$75,000. The threshold is A$150,000 for non-profit organisations. These are Australian thresholds - do not substitute New Zealand’s NZ$60,000 threshold. See the ATO registration guidance for the full rules, including special situations.
Calculating GST at 10%
For a GST-exclusive amount, multiply by 1.10 to calculate the GST-inclusive price. For a GST-inclusive amount, GST is generally 1/11 of the total where the whole sale is taxable.
- A$100 excluding GST becomes A$110 including GST.
- A$110 including GST contains A$10 of GST.
- Check whether a sale is taxable, GST-free, or input-taxed before applying a rate.
BAS: reporting and paying GST
A Business Activity Statement (BAS) is used to report and pay GST and may also include other business tax obligations. Your lodgement and payment due dates are shown on your BAS. Use the ATO BAS guidance to check current lodgement options, dates, and corrections.
Regular bank reconciliation and clear GST coding help keep the figures you review for your BAS complete and easier to trace. If an item is unusual or mixed between business and private use, obtain advice before treating it as a GST credit.
Tax invoices and records
Australia continues to use tax invoice terminology. For taxable sales below A$1,000, a tax invoice must contain specified information. For sales of A$1,000 or more, the buyer’s identity or ABN is also required. The details and exceptions are set out in the ATO tax-invoice guidance.
How CashManager Cloud helps
CashManager Cloud’s GST Module helps record and categorise GST as you work, then prepares GST figures as transactions are reconciled. It is designed to support better bookkeeping and BAS preparation, not to replace your review, tax adviser, or ATO lodgement responsibilities. See the GST Module and pricing options for current product details.
Australian GST and BAS FAQs
Is GST 10% in Australia?
Yes. The ATO states that GST is a broad-based 10% tax on most goods, services, and other items sold or consumed in Australia.
When must an Australian business register for GST?
Most businesses must register when their GST turnover reaches or is expected to reach A$75,000. Non-profit organisations have a different A$150,000 threshold.
What is a BAS?
A BAS is the statement used to report and pay GST and, where relevant, other business tax obligations. Your specific due dates are shown on the statement.