How to calculate GST
- Add GST: multiply the price excluding GST by 1.1. The GST is 10% of the price.
- Find the GST in a price: divide the price including GST by 11.
- Remove GST: subtract that amount, or multiply the price including GST by 10 and divide by 11.
| Amount | GST to add | Price plus GST | GST included | Price without GST |
|---|---|---|---|---|
| $10.00 | $1.00 | $11.00 | $0.91 | $9.09 |
| $50.00 | $5.00 | $55.00 | $4.55 | $45.45 |
| $110.00 | $11.00 | $121.00 | $10.00 | $100.00 |
| $500.00 | $50.00 | $550.00 | $45.45 | $454.55 |
| $1,000.00 | $100.00 | $1,100.00 | $90.91 | $909.09 |
| $5,500.00 | $550.00 | $6,050.00 | $500.00 | $5,000.00 |
When a business must register for GST
- Your GST turnover is $75,000 a year or more ($150,000 for non-profit organisations).
- You provide taxi or ride-sourcing services, whatever your turnover.
Registered businesses add GST to their prices, lodge business activity statements, and claim back the GST included in their business purchases.
GST-free sales
Some things don't have GST, including most basic food, many health and medical services, education courses, childcare and exports.
Tax invoices
For a sale over $82.50 including GST, a GST-registered business must give the buyer a tax invoice within 28 days if asked. The buyer needs it to claim the GST back.
Employees don't pay GST on their wages: see the pay calculator for tax on your pay.