What Items Are GST-Free in Australia? Complete ATO List 2026
Not all goods and services attract 10% GST in Australia. The ATO divides supplies into taxable, GST-free and input-taxed categories โ and getting this wrong can cause significant compliance problems. Here is the complete reference guide.
The Three Types of Supplies in Australia
The ATO categorises all goods and services into three types, each with different GST treatment:
| Type | GST Rate | Can Claim Credits? | Examples |
|---|---|---|---|
| Taxable supplies | 10% | Yes | Most goods, services, restaurants |
| GST-free supplies | 0% | Yes | Basic food, medical, education, exports |
| Input-taxed supplies | 0% | No | Residential rent, financial services |
GST-Free Food in Australia
Basic food is GST-free, but the rules are complex. The general rule is that unprepared, unprocessed food is GST-free, while ready-to-eat or restaurant food is taxable.
| Item | GST Status | Reason |
|---|---|---|
| Fresh fruit and vegetables | GST-Free | Basic food |
| Bread and bread rolls | GST-Free | Basic food |
| Milk, butter, cheese | GST-Free | Basic food |
| Meat (uncooked) | GST-Free | Basic food |
| Coffee/tea (takeaway hot drink) | Taxable | Prepared food |
| Restaurant meals | Taxable | Prepared food for consumption |
| Bottled water | GST-Free | Basic food |
| Soft drinks & juice (not fresh-squeezed) | Taxable | Not basic food |
| Ice cream | Taxable | Confectionery / snack food |
| Potato chips/crisps | Taxable | Snack food |
| Menstrual products | GST-Free | Specific exemption since 2019 |
Medical and Health Services
Most medical and health services are GST-free when provided by registered health professionals:
- GP consultations and specialist visits
- Hospital services (public and private)
- Ambulance services
- Pharmaceuticals listed on the Pharmaceutical Benefits Scheme (PBS)
- Dental services (most)
- Physiotherapy, chiropractic, osteopathy
- Optometry (professional consultation โ not glasses frames)
- Nursing services
Education and Childcare
The following education services are GST-free:
- Approved childcare (regulated long day care, family day care, OSHC)
- Primary and secondary school tuition fees
- University and TAFE course fees
- Apprenticeship and vocational training fees
- International student tuition fees (provided in Australia)
However, these education-related items ARE taxable: school uniforms, sports equipment, school excursions, and school canteen food.
Exports and International Supplies
Exports are GST-free to encourage Australian businesses to compete internationally:
- Goods physically exported from Australia
- Services provided to non-residents who are outside Australia at the time
- International air and sea travel
- Goods sold in duty-free shops
Input-Taxed Supplies
These supplies have no GST but you also CANNOT claim credits on related purchases:
- Residential rent โ a landlord cannot charge GST on rent and cannot claim credits on property repairs
- Selling residential property โ generally input-taxed (except new residential premises)
- Financial supplies โ loans, deposits, credit cards, insurance premiums
- Precious metals โ gold, silver, platinum bullion (in certain circumstances)
Quick GST Status Checker
| Transaction | GST Status |
|---|---|
| Selling new residential property | Taxable (margin scheme may apply) |
| Rental income (residential) | Input-Taxed |
| Rental income (commercial) | Taxable |
| Life insurance premium | Input-Taxed |
| Car insurance premium | Taxable |
| Uber ride | Taxable |
| International flight | GST-Free |
| Domestic flight | Taxable |
The biggest GST-free categories are basic foods, medical services, education and exports. The key test for food: if it's unprocessed and unprepared, it's likely GST-free. When in doubt, the ATO has a comprehensive food product database at ato.gov.au. Always confirm complex cases with a tax agent.