GST Calculator Australia (10%)

Australia's GST is a single 10% rate: section 9-70 of the A New Tax System (Goods and Services Tax) Act 1999 sets GST at 10% of the value of a taxable supply, and section 9-75 makes that value the price multiplied by 10/11 when the price includes GST. There is no reduced rate; instead some supplies are GST-free and others are input taxed.

GST-free supplies are taxed at 0%, and the seller can still claim credits on its costs. They include most food for human consumption (section 38-2; food eaten on the premises where it is sold, and similar items listed in section 38-3, are taxable), medical services (section 38-7), education courses (section 38-85) and exports of goods shipped within 60 days or a longer period the Commissioner allows (section 38-185).

Input-taxed supplies carry no GST, but the seller cannot claim credits for GST on related costs. The main ones are financial supplies (section 40-5), residential rent (section 40-35) and sales of residential premises (section 40-65), apart from commercial residential premises and new residential premises.

Prices to consumers must be shown GST-inclusive because the single price under section 48 of the Australian Consumer Law includes GST; prices quoted only to companies are exempt (section 48(4)).