Australia — Goods and services tax (GST)
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Australia's general VAT rate is 10%, with other rates including 0% that can apply to certain transactions. The Goods and services tax (GST) is administered by the Australian Taxation Office (http://www.ato.gov.au) in Canberra.
Australia exempts the following goods from the 10% VAT: fresh food, medical services, medicines and medical devices, water and sewerage, education services, childcare, government taxes & permits, precious metals, second-hand goods, and more.
VAT rebates for exported goods and GST taxed business goods are also available.
Australia's consumption tax is called the Goods and services tax (GST), which was introduced in July 2000.
Australia GST rates for 2023
- GST-free (zero-rated) and input taxed (exempt without credit)
Australia GST number format
Businesses in Australia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Australian Taxation Office, and will follow a certain format. The GST number format is ABN 12345678901.
Australia GST return periods
Businesses in Australia that are required to collect tax from consumers must file regular tax returns with the Australian Taxation Office in Canberra. Australia's GST return periods are:
Monthly (turnover in excess of AUD20 million; optional for all other registered persons)
Quarterly (turnover below AUD20 million)
Annual with quarterly payments (turnover below AUD2 million)
Annual (turnover below AUD75,000)
Australia Goods and services tax (GST) Thresholds
These are the revenue thresholds at which businesses in Australia are required to start collecting and remitting tax.
- AUD75,000 (AUD150,000 for nonprofit bodies)
Recovery of GST by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Australia are not required to collect taxes from the consumer.
Australia VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Australia VAT refund program, more info can be obtained from the Australian Taxation Office.
Australia Tax Sources & Citations
- EN: Australia Value Added Tax
- RU: НДС
- CN: 增值税
- Australia Australian Taxation Office (1)
- Ernst & Young global VAT tax study, Australia (updated 2023)
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