Australian GST Calculator

The Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services, and other items sold or consumed in Australia. Introduced on 1 July 2000, GST is collected by the Australian Taxation Office (ATO) and distributed to the states and territories.

Who Needs to Register for GST?

You must register for GST if your business or enterprise has a GST turnover (gross income minus GST) of $75,000 or more. For non-profit organisations, the threshold is $150,000. Taxi drivers and ride-sourcing drivers must register regardless of turnover.

GST-Free Items

Not everything attracts GST. Some items are GST-free, including:

• Most basic food items (fresh fruit, vegetables, bread, meat)
• Some education courses
• Some medical and health services
• Childcare services
• Exports
• Some religious services

Understanding GST calculations is essential for pricing products, preparing invoices, and completing your Business Activity Statement (BAS). Here are the key formulas:

Adding GST to a Price (GST Exclusive to Inclusive)

When you have a price before GST and need to calculate the GST-inclusive price:

Removing GST from a Price (GST Inclusive to Exclusive)

When you have a GST-inclusive price and need to extract the GST component:

Quick Mental Math Tips

• To add 10% GST: Divide by 10 and add to the original
• To find GST in a total: Divide by 11
• To find the ex-GST price: Multiply by 10/11 (or ≈ 0.909)

Knowing when to add or extract GST depends on your starting point and what you need to calculate.

When to Add GST

Use "Add GST" when you:

• Have the base cost of goods/services and need to calculate the selling price
• Are preparing quotes or invoices starting from wholesale prices
• Need to display GST-inclusive prices on retail items
• Are calculating your sales revenue including GST

When to Remove/Extract GST

Use "Remove GST" when you:

• Have a GST-inclusive receipt and need to claim the GST credit
• Are preparing your BAS and need to separate GST from total sales
• Want to compare ex-GST prices between suppliers
• Need to calculate the actual cost of a purchase before tax

Business Activity Statement (BAS)

If you are registered for GST, you must lodge a BAS to report your GST collected on sales and GST paid on purchases. The difference determines whether you owe the ATO or receive a refund. Most businesses lodge quarterly, while those with turnover over $20 million must lodge monthly.

GST Rates Reference

While Australia's GST has been 10% since its introduction in 2000, this calculator allows you to adjust the rate for:

• International calculations: New Zealand (15%), UK VAT (20%), Singapore (9%), Canada GST (5%)
• Hypothetical scenarios: Planning for potential rate changes
• Educational purposes: Understanding how different rates affect prices