GST Austrália 10%

Australian GST: 10% flat with broad exemptions

Australia's Goods and Services Tax (GST) is a flat 10% and has applied nationwide since 2000. Because it works like a VAT, with input credits flowing along the supply chain, the cost ultimately lands on the final consumer. To add it, use price inc-GST = price · 1.10. To pull the GST back out of a gross price, divide by eleven: GST = gross / 11. So an A$100 item ex-GST sells for A$110, and on that A$110 gross price the GST portion is A$10.

A fair amount of stuff is GST-free: basic food such as fresh fruit, vegetables, bread, milk and meat, plus most healthcare, education and exports. Registration is mandatory once annual turnover passes A$75,000. Non-profits get a higher A$150k threshold, and taxi or rideshare drivers have to register from the first dollar. Every registered business also needs an ABN (Australian Business Number) before it can invoice GST and claim credits.

Common applications

Australian e-commerce pricing, where the ACL requires you to show the inc-GST price. Brazilian exporters shipping into AU, since low-value imported goods under A$1,000 have collected GST since 2018. Expat Brazilians running ABN-registered businesses in Sydney or Melbourne. SaaS providers billing Australian customers. And Shopify or WooCommerce stores setting up AU tax.

FAQ

Do I need an ABN? Yes. Any business registered for GST has to have one. You can hold an ABN without registering for GST while turnover stays below A$75k, but then you forfeit the right to claim GST credits.

Can I claim GST on business expenses? Yes, provided you are registered. You report the input credits on the BAS (Business Activity Statement), which you lodge quarterly or monthly, and you remit the net difference between the GST you collected and the GST you paid to the ATO.

Are exports GST-free? Yes. Exported goods and services carry no GST, yet the exporter still claims credits on its inputs. That mismatch is why exporters tend to end up with a refund instead of a bill.