A New Tax System (Goods and Services Tax) Act 1999
Short title: GST Act
In forceact
Summary
Federal GST at 10% on taxable supplies of goods + services + other things. Registration threshold $75K ($150K NFP; $0 for ride-share / taxi). Input tax credit regime for registered entities.
Topics
gsttax
Administered by
Source: https://www.legislation.gov.au/C2004A00446/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.