Enter the net amount (excluding GST)
BAS Estimator (Monthly Figures)
Amount (excl. GST)
$1,000.00
GST Amount
$100.00
Rate Applied
Direction
Amount (incl. GST)
$1,100.00
Net vs GST Breakdown
Quick formulas: To add GST, multiply by 1.1. To remove GST, divide by 11 (or multiply by 1/11). The GST component of a GST-inclusive price is always 1/11th.
What is GST?
The Goods and Services Tax (GST) is a 10% broad-based tax on most goods, services, and other items sold or consumed in Australia. It is collected at each stage of the supply chain, with businesses claiming back GST credits on their inputs.
GST Registration
You must register for GST if your business has a GST turnover of $75,000.00 or more per year. You can voluntarily register if your turnover is below this threshold. Once registered, you must charge GST on taxable supplies and lodge Business Activity Statements (BAS).
BAS Lodgement
Most businesses lodge BAS quarterly. You report GST collected on sales minus GST credits on purchases. The net amount is what you owe (or are owed) by the ATO. Monthly lodgement is required if your GST turnover is $20 million or more.
GST-Free Supplies
Some items are GST-free, including most basic food, health services, education, childcare, exports, and certain financial supplies. Input-taxed supplies (like residential rent and some financial services) have no GST charged but you cannot claim GST credits on related purchases.
When do I need to register for GST?
You must register for GST if your business has a GST turnover (gross income minus GST) of $75,000.00 or more per year. You can also register voluntarily below the threshold to claim GST credits on your business purchases.
How often do I lodge a BAS?
Most businesses lodge BAS quarterly. Businesses with a GST turnover of $20 million or more must lodge monthly. Small businesses may be eligible for annual reporting.
What items are GST-free?
GST-free items include most basic food, some education courses, some medical and health services, childcare, exports, and certain religious services. You do not charge GST on these, but you can still claim GST credits for related purchases.
What is the difference between GST-free and input-taxed?
GST-free supplies have no GST charged, but you can claim credits on related purchases. Input-taxed supplies (like residential rent and some financial services) also have no GST, but you cannot claim GST credits on their related purchases.
ATO-Aligned: The GST rate in Australia is 10%. This calculator assumes all supplies are taxable. GST-free and input-taxed supplies are not included in these calculations. For complex GST situations, consult a qualified accountant.
GST Rates
- • Standard rate: 10%
- • GST-free: 0% (basic food, health, education)
- • Input-taxed: no GST, no credits
- • Luxury Car Tax: separate tax for cars above threshold
Key Thresholds
- • Registration threshold: $75,000.00
- • Non-profit threshold: $150,000
- • Taxi/ride-sharing: register regardless of turnover
- • BAS lodgement: quarterly (most businesses)
Common GST-Free & Input-Taxed Items
GST-Free (0%)
Most basic food, health & medical services, education, childcare, exports, water, sewerage
Input-Taxed (no credits)
Residential rent, financial supplies (loans, insurance premiums), some precious metals
Disclaimer: This calculator provides estimates based on current ATO rates and thresholds for the 2024–25 financial year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax agent before making financial decisions. Read our terms
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