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This article provides a summarized overview of GST (Goods and Services Tax) in Australia, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Australia or with Australian customers.
Australia’s GST system is a broad-based consumption tax, similar to VAT systems in other countries. Introduced in 2000, GST is levied at each stage of the supply chain. Businesses charge GST on taxable sales and claim GST credits on eligible purchases. GST compliance is managed by the Australian Taxation Office (ATO).
Australian Dollar (AUD)
Australian Business Number (ABN) with 11 digits
No, not required for foreign businesses.
Yes, available for businesses below the standard threshold carrying on an enterprise.
| Rate | Rate Type | Description |
| 10% | Standard Rate | Applies to most goods and services |
| 0% | Zero Rate | GST-free items including basic food, healthcare, and education |
| Business Type | GST Registration Threshold |
| Resident Businesses | AUD 75,000 per annum (AUD 150,000 for non-profit organizations) |
| Non-Resident Businesses | AUD 75,000 per annum for sales connected to Australia |
| Frequency | Filing Deadline | Payment Deadline |
| Quarterly | 28th day after the end of the quarter | 28th day after the end of the quarter |
| Monthly | 21st day of the following month | 21st day of the following month |
| GST on Cross-Border Electronically Supplied Services | Yes |
| GST Rate on Digital Services | 10% |
| Threshold for Registration | AUD 75,000 per annum |
| GST on B2B Sales | Reverse charge mechanism may apply |
Australia requires GST on digital services provided to consumers, including through online marketplaces.
Exemptions may apply to specific digital services delivered for public interest or educational purposes.
E-invoicing is not mandatory but is encouraged for efficiency and compliance. Invoices should include the following details:
Australian businesses must report GST through the ATO’s electronic lodgement system, with accurate digital records maintained for all transactions.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Australian GST. Consult one of our tax professionals for specific guidance regarding your business.
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