GST is the Goods and Services Tax system in Australia and is levied at the flat rate tax of 10% on most Goods and services sold or consumed in Australia.

Who should register for GST?

You must register for GST if:

  • You carry on a Business
  • Your business has a GST turnover of $75 000 or more 
  • Non profit organization makes $150000 or more
  • You are part of Taxi  Business


Taxi / Uber drivers

 Those People, who provide taxi services as part of their business, must register for GST regardless of their GST turnover. Taxi travel means   transporting passengers by Taxi or Limousine for fares.


GST Turnover       

 GST turnover is business gross income, excluding any:

  • GST included in sales 
  • Sales that are not to provide goods and services
  • Sales not connected to your  business 
  • Input taxed sale( financial sales- sale/rent of property)
  • Sales did not happen in Australia

GST Free Sales:

GST free sales means, You don’t need to include GST in the price of goods  and services , but you are entitle to claim credits for the GST included in the price of  purchases you used to make those GST-free sales

GST Free items:

  • Health and Medical 
  • Services by medical practitioners and pathologists;
  • Services by Physiotherapists, naturopaths, nurses, optometrists;
  • Hospital treatment;
  • All Disability services;
  • Medical aids and appliances;
  • Pharmaceuticals, Health insurance
  • Educational  and Childcare
  • School and university fees
  • Certain coarse materials
  • Student accommodation
  • Professional and trade courses
  • Approved childcare
  • Food and Beverages
  • Food and ingredients for food for human consumption
  • Beverages for human consumption and ingredients
  • Goods to be mixed with or added to food for human consumption 
  • Fats and oils marketed for culinary purposes


Report GST Quarterly:

You must report your GST by Lodging BAS statement quarterly if your turnover is less than 20Million otherwise you should lodge monthly