The Goods and Services Tax (GST), generally speaking, is a tax of 10% on most goods, services and other items sold or consumed in Australia. If net GST is more than $0, the net difference is payable to the ATO. If net GST is less than $0, the net difference can be claimed as a refund.
Data for each financial year includes data processed up to 31 October of the following year. For example, data for the 2011–12 financial year includes data processed up to 31 October 2014.
The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.
We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing GST data, as well as LCT and WET data, at a much finer level.
Find out more
|
2011–12 |
2012–13 |
2013–14 |
|||
|---|---|---|---|---|---|---|
no. |
$m |
no. |
$m |
no. |
$m |
|
Refund of $10m or more |
580 |
-32,373 |
585 |
-34,470 |
590 |
-34,477 |
Refund of $5m to less than $10m |
370 |
-2,617 |
385 |
-2,736 |
410 |
-2,914 |
Refund of $1m to less than $5m |
1,910 |
-4,046 |
1,940 |
-4,178 |
2,040 |
-4,310 |
Refund of $500,000 to less than $1m |
2,190 |
-1,515 |
2,230 |
-1,545 |
2,390 |
-1,653 |
Refund of $100,000 to less than $500,000 |
16,795 |
-3,511 |
16,605 |
-3,448 |
17,565 |
-3,630 |
Refund of $10,000 to less than $100,000 |
99,200 |
-2,982 |
100,040 |
-3,012 |
104,640 |
-3,163 |
Refund of $1 to less than $10,000 |
389,425 |
-833 |
389,550 |
-845 |
395,300 |
-872 |
Total refunds |
510,465 |
-47,877 |
511,335 |
-50,234 |
522,930 |
-51,020 |
Liability of $1 to less than $10,000 |
852,025 |
3,215 |
840,485 |
3,199 |
848,315 |
3,248 |
Liability of $10,000 to less than $100,000 |
492,415 |
14,132 |
501,100 |
14,448 |
518,050 |
15,011 |
Liability of $100,000 to less than $500,000 |
59,940 |
12,059 |
61,965 |
12,477 |
64,240 |
12,915 |
Liability of $500,000 to less than $1m |
7,440 |
5,134 |
7,515 |
5,204 |
7,775 |
5,381 |
Liability of $1m to less than $5m |
5,930 |
12,105 |
6,115 |
12,412 |
6,245 |
12,682 |
Liability of $5m to less than $10m |
810 |
5,607 |
810 |
5,596 |
890 |
6,156 |
Liability of $10m or more |
895 |
39,372 |
955 |
42,306 |
975 |
44,127 |
Total liabilities |
1,419,445 |
91,622 |
1,418,945 |
95,642 |
1,446,490 |
99,519 |
ATO GST liabilities |
1,929,910 |
43,745 |
1,930,280 |
45,408 |
1,969,425 |
48,499 |
Customs collections |
|
3,062 |
|
3,039 |
|
3,239 |
Total net GST |
|
46,807 |
|
48,447 |
|
51,738 |