| Item Description | Amount (AUD) | Excl. GST | GST (10%) | Incl. GST |
|---|
Enter a GST-inclusive price to find the original amount and how much GST was charged.
Add GST, remove GST, or reverse calculate instantly. Free tool for Australian businesses, freelancers & consumers.
| Item Description | Amount (AUD) | Excl. GST | GST (10%) | Incl. GST |
|---|
Enter a GST-inclusive price to find the original amount and how much GST was charged.
Australia's GST rate has been fixed at 10% since 1 July 2000. Here are the three exact formulas the ATO uses โ and that power this calculator.
Use when you know the price before GST and need the final amount customers pay. Multiply by 1.1.
Use when you have a GST-inclusive receipt and need the original base amount. Divide by 1.1.
Divide any GST-inclusive price by 11 to extract exactly how much GST was charged โ the quickest mental maths trick.
You must register for GST if your annual GST turnover reaches $75,000 ($150,000 for non-profits). Ride-share drivers register from dollar one.
Real-world scenarios showing exactly how GST works across different business types in Australia.
| Scenario | Ex-GST Amount | GST (10%) | Total Inc-GST |
|---|---|---|---|
| Freelance graphic designer invoice | $1,200.00 | $120.00 | $1,320.00 |
| Tradesperson quote (plumber, Sydney) | $850.00 | $85.00 | $935.00 |
| Monthly accounting software (Xero) | $65.00 | $6.50 | $71.50 |
| Office supplies (ex-GST price) | $240.00 | $24.00 | $264.00 |
| Restaurant meal (inc-GST total) | $90.91 | $9.09 | $100.00 |
| IT consultant (daily rate) | $1,500.00 | $150.00 | $1,650.00 |
| Commercial cleaning service | $320.00 | $32.00 | $352.00 |
| Business vehicle service | $545.45 | $54.55 | $600.00 |
All calculations use Australia's standard 10% GST rate. Formula: Ex-GST ร 1.1 = Inc-GST. To reverse: Inc-GST รท 1.1 = Ex-GST. GST amount alone: Inc-GST รท 11.
Every formula you need for Australian GST calculations, sourced from ATO.gov.au.
Not everything in Australia attracts 10% GST. The ATO classifies all supplies into three categories: Taxable (10%), GST-Free (0%, credits claimable) and Input-Taxed (0%, credits NOT claimable).
| Item / Service | GST Status | Rate |
|---|---|---|
| Most goods & professional services | Taxable | 10% |
| Fresh fruit, vegetables, bread, milk, meat | GST-Free | 0% |
| GP visits, hospital services, ambulance | GST-Free | 0% |
| School & university tuition fees | GST-Free | 0% |
| Approved childcare services | GST-Free | 0% |
| Exports of goods & services overseas | GST-Free | 0% |
| Menstrual products (since 2019) | GST-Free | 0% |
| Prescription medicines (PBS listed) | GST-Free | 0% |
| Residential rent (landlord income) | Input Taxed | 0% |
| Financial services (loans, credit cards) | Input Taxed | 0% |
| Life insurance premiums | Input Taxed | 0% |
| Restaurants, cafes & takeaway food | Taxable | 10% |
| Coffee, hot drinks (takeaway) | Taxable | 10% |
| Clothing, footwear & accessories | Taxable | 10% |
| Ride-sharing (Uber, Didi, GoCatch) | Taxable | 10% |
| Car insurance premiums | Taxable | 10% |
| Domestic flights (within Australia) | Taxable | 10% |
| International flights (departing AU) | GST-Free | 0% |
| Digital subscriptions (Netflix, Adobe, Spotify) | Taxable | 10% |
| New residential property (developer sale) | Taxable | 10% |
Source: Australian Taxation Office โ Types of Supplies. Always confirm your specific situation at ato.gov.au.
Understanding your GST registration obligations is essential to staying compliant with the ATO. The rules differ depending on your business type.
You must register for GST when your annual GST turnover reaches $75,000 or more. You have 21 days from crossing this threshold to register with the ATO. Failing to register means you still owe all the GST that should have been collected.
Not-for-profit organisations have a higher threshold. Registration is required when GST turnover reaches $150,000 or more per year. Voluntary registration below this threshold is allowed and can benefit charities that make taxable supplies.
Uber, DiDi, Ola and taxi drivers must register for GST from their very first dollar of income โ there is no $75,000 threshold. This rule has applied since 2015 under the ATO's interpretation that ride-sharing is equivalent to taxi travel.
Businesses under $75,000 can register voluntarily. This is beneficial if your customers are mostly GST-registered businesses (they can claim your GST back) or if you have significant business expenses with GST you want to recover.
A Business Activity Statement (BAS) is how you report and pay GST to the ATO. Most Australian businesses lodge quarterly.
| Quarter | Period | Standard Due Date | Tax Agent Due Date |
|---|---|---|---|
| Q1 2025โ26 | 1 Jul โ 30 Sep 2025 | 28 October 2025 | 25 November 2025 |
| Q2 2025โ26 | 1 Oct โ 31 Dec 2025 | 28 February 2026 | 28 February 2026 |
| Q3 2025โ26 | 1 Jan โ 31 Mar 2026 | 28 April 2026 | 25 May 2026 |
| Q4 2025โ26 | 1 Apr โ 30 Jun 2026 | 28 July 2026 | 25 August 2026 |
The BAS net GST formula is: GST Collected on Sales (Box 1A) minus GST Credits on Purchases (Box 1B) = Net GST Payable. If credits exceed collections, the ATO refunds the difference. Penalties for late lodgement start at $330 per 28-day period. Source: ATO โ Business Activity Statements.
Input tax credits let GST-registered businesses claim back the GST they paid on business purchases โ directly reducing what you owe the ATO.
To claim a GST credit you must be GST-registered, the purchase must be for a creditable business purpose, the supplier must have been GST-registered, and you must hold a valid tax invoice for purchases over $82.50.
The GST credit equals the GST-inclusive purchase price divided by 11. Example: $1,100 office equipment purchase รท 11 = $100 credit claimable on your BAS in Box 1B.
Private or personal expenses, GST-free purchases (no GST was charged), input-taxed supplies, entertainment expenses (restricted), and the private-use portion of a mixed-use asset cannot be claimed.
Claim credits in the BAS period when you receive the tax invoice. You can also claim missed credits in a later BAS โ the ATO allows claims up to 4 years back from the original tax period.
A valid tax invoice is required for all GST-taxable sales over $82.50. Without the correct details, your customer cannot claim GST credits. Here is exactly what the ATO requires.
| Required Element | Sales Under $1,000 | Sales Over $1,000 |
|---|---|---|
| The words "Tax Invoice" clearly shown | โ Required | โ Required |
| Supplier's ABN (Australian Business Number) | โ Required | โ Required |
| Supplier's name or trading name | โ Required | โ Required |
| Date of issue | โ Required | โ Required |
| Description of goods or services | โ Required | โ Required |
| Total price (including GST) | โ Required | โ Required |
| GST amount shown separately OR statement that price includes GST | โ Required | โ Required |
| Buyer's name or ABN | โฌ Not required | โ Required |
| Buyer's address | โฌ Not required | โ Required |
| Quantity of goods or services | โฌ Not required | โ Required |
Source: ATO โ Tax Invoices. For sales under $82.50 (inc-GST), a simple receipt is sufficient โ no tax invoice required.
Answers to the most common GST questions from Australian businesses, freelancers and consumers โ updated for 2026.
All information on this page is based on official Australian Taxation Office guidelines. For the most current rules, visit these ATO resources directly.