ABR Help Topics
Goods and Services Tax (GST) is a broad based tax on the supply of most goods and services consumed in Australia. The GST rate is 10%.
Once an entity is registered, GST will be payable on most goods and services it sells or supplies in the course of its business.
Registered entities will include GST in the price of the things their customers purchase or acquire (acquisitions) for their own businesses. However, their customers may be entitled to claim input tax credits from the Australian Taxation Office (ATO) if they are registered for GST and the acquisitions are for a creditable purpose (these are known as creditable acquisitions).
Input tax credits can only be claimed if an entity has an ABN, is registered for GST and the supplier they bought supplies from is registered for GST and shows it’s ABN on tax invoices.
Everyone who imports goods has to pay GST on those goods. This includes entities that are registered for GST as well as those that are not registered. The Australian Customs Service collects GST on imported goods.
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