GST (Goods and Services Tax)

10% federal value-added tax on most supplies.

GST applies at 10% to most supplies of goods, services, and other things in Australia. Businesses must register when GST turnover reaches $75K ($150K for NFPs, any amount for ride-share/taxis). Registered entities charge GST on taxable supplies and claim input tax credits on creditable acquisitions; net position reported via BAS.