When to charge GST (and when not to)

Explains who has to charge GST, and what taxable sales, GST-free sales and input-taxed sales are.

Last updated 22 December 2016

If you are registered for GST - or required to be – the goods and services you sell in Australia are taxable unless they are GST-free or input taxed.

Non-profit organisations may be entitled to concessions on some transactions.

Follow the links below for more information about

See also

Input-taxed sales

Check which sales are considered as input-taxed sales, which you don’t include GST in the price or claim GST credits.

Check how to apply GST when supplying a benefit in return for a grant or sponsorship money.

There are circumstances where you do not have to pay GST on an insurance settlement.

Find out when your business sales are taxable and you include GST in the price.

There are products and services which are GST-free and are exempt from GST.

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