Navigating GST in Australia

This guide provides an overview of GST in Australia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Australia.

Last Updated: March 2026
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15%

GST contributes around 15% of Australia’s total tax revenue.

Australia at a glance.
Australia
at a glance.

Standard rate

10% GST

Digital services GST

Yes, at 10%

Mandate e-invoicing

Voluntary

Currency

Australian Dollar (AUD)

Zero-rated items

Basic food, education, healthcare

GST format

ABN followed by 11 digits

Fiscal representation

Not required for foreign businesses

Reclaiming GST in Australia.
Reclaiming
GST in Australia.

Foreign businesses that incur GST on eligible expenses in Australia may be able to reclaim it.

Who can reclaim?
Claimable expenses:
Entertainment 10%
Accommodation 10%
Food, drink & restaurant services 10%
Entertainment
Hiring means of transport 10%
Fuel 10%
Public Transport 10%
Taxis 10%
Travel Related
Admission to fairs & exhibitions 10%
Training courses & seminars 10%
Events
Goods 10%
Inter-company charges 10%
Office expenses 10%
Marketing costs 10%
Professional fees & AP invoices 10%
General Expenses
Entertainment
10%
Accommodation
10%
Food, drink & restaurant services
10%
Entertainment 1 2
Hiring means of transport
10%
Fuel
10%
Public Transport
10%
Taxis
10%
Entertainment 2 1
Admission to fairs & exhibitions
10%
Training courses & seminars
10%
Goods
10%
Inter-company charges
10%
Office expenses
10%
Marketing costs
10%
Professional fees & AP invoices
10%
Entertainment 4
GST compliance in Australia.

Doing business in Australia? You’ll need to play by the Australian Taxation Office’s (ATO) rules.

Who needs to register?

Registration isn’t just for large companies, even businesses below the standard threshold can register voluntarily if they’re carrying on an enterprise.

GST registration in Australia
GST filing deadlines in Australia

Monthly

21st day of the following month

Quarterly

28th day after the end of the quarter

GST payment deadlines in Australia

Monthly

21st day of the following month

Quarterly

28th day after the end of the quarter

Digital services in scope
Things to note

Australia requires GST on digital services provided to consumers, including through online marketplaces.

e-invoicing in Australia.
e-invoicing
in Australia.
Summary of the mandate in this country

B2G mandate in place

No

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

To be announced

B2B e-Invoicing model

4-Corner Clearance Model

Name of exchange infrastructure

Peppol

Format(s) used

Peppol PINT A-NZ

FAQs

To claim a GST refund, businesses must ensure they hold valid tax invoices, comply with the applicable Australia GST rate, and file a Business Activity Statement (BAS) with the Australian Tax Office (ATO). Using a GST tax calculator Australia can help determine the eligible refund amount based on input tax credits and business expenses.

Businesses must report their GST liabilities through the Australian Taxation Office (ATO) by submitting a Business Activity Statement (BAS). The BAS includes details such as total sales, GST collected, and input tax credits. Using a GST tax calculator ensures accurate calculations based on the Australia GST rate.

Late GST tax return submissions may result in penalties, including fines based on the delay length and entity size. Interest charges may also apply on overdue amounts. To avoid penalties, businesses should use a GST tax calculator to file accurately and comply with the Australia GST rate deadlines.

Nearby countries.

Explore indirect tax information in these countries:

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