Tax basics for small business

How GST works

GST is a 10% tax on most goods and services sold in Australia. It is collected by registered businesses at each step in the supply chain.

If you are registered for GST, you send the GST you collect (less GST credits you can claim) to us monthly, quarterly or annually, if you are eligible.

For more information about whether you must be registered for GST, see Do you need to register for GST?

Sections within How GST works

• GST credits
• GST sales and purchases
• Special GST rules
• Tax invoices
• Reporting GST
• GST Summary

Last Modified: Thursday, 15 October 2009