GST and BAS for Australian small businesses
Making a start with goods and services tax? Here’s the essential info and practical tips you need on GST tax in Australia, and business activity statements.
What’s in this guide?
Goods and services tax explained
Download your handy GST and BAS guide for:
- Info on who needs to register
- Advice on claiming refunds
- Industry-specific guidance
- ATO support and resources
Download the GST Guide for Business
Get your GST sorted. Fill out the form to receive this guide as a PDF.
Goods and services tax Australia
Goods and services tax (GST) is a 10% tax on most goods and services sold in Australia.
Learn more about GST on the ATO websiteGoods and services tax (GST) is a 10% tax on most goods and services sold in Australia.
Learn more about GST on the ATO websiteBusinesses with a turnover of $75,000 or more, or non-profits with a turnover of $150,000 or more must register for GST. Taxi and ride-sharing drivers, regardless of turnover, and businesses that want to claim fuel tax credits must also register.
Find out more about registering for GSTBusinesses with a turnover of $75,000 or more, or non-profits with a turnover of $150,000 or more must register for GST. Taxi and ride-sharing drivers, regardless of turnover, and businesses that want to claim fuel tax credits must also register.
Find out more about registering for GSTBusinesses must report and pay GST to the Australian Taxation Office (ATO) on their business activity statements (BASs), usually every quarter.
Learn how to report and pay GSTBusinesses must report and pay GST to the Australian Taxation Office (ATO) on their business activity statements (BASs), usually every quarter.
Learn how to report and pay GST
Business activity statements
A business activity statement (BAS) is a form that businesses in Australia use to report and pay GST.
Report your GST
Fill out and lodge the form to tell the ATO the total GST you’ve collected over the past tax period.
See the ATO's website for guidanceCalculate your net GST
A BAS requires your business to calculate the GST it owes. To do so, subtract your GST credits (input tax credits) from your GST collected.
See BAS and GST tips on the ATO's website
ATO resources for GST compliance
It can be tricky to navigate the Australian tax system. The ATO’s website has a range of information on how to meet your GST obligations, identify GST-exempt goods and services, and claim tax credits, and the rules on reporting.
Find info and videos on the ATO’s websiteIt can be tricky to navigate the Australian tax system. The ATO’s website has a range of information on how to meet your GST obligations, identify GST-exempt goods and services, and claim tax credits, and the rules on reporting.
Find info and videos on the ATO’s websiteSome GST requirements are specific to particular industries. For example, the food industry follows rules around the categorisation of taxable foods, packaging, marketing, and more. The travel industry follows guidance on the taxation of international and domestic travel, sea and air travel, and so on. So check the rules for Aus GST that apply to your industry, and familiarise yourself with your tax obligations.
Here's ATO info on your industrySome GST requirements are specific to particular industries. For example, the food industry follows rules around the categorisation of taxable foods, packaging, marketing, and more. The travel industry follows guidance on the taxation of international and domestic travel, sea and air travel, and so on. So check the rules for Aus GST that apply to your industry, and familiarise yourself with your tax obligations.
Here's ATO info on your industry
More pages in this GST and BAS guide
Find out what it is, how much it costs, when it applies, and who pays.
Learn what GST isFind out what it is, how much it costs, when it applies, and who pays.
Learn what GST isFind out which businesses have to register and how to go about it.
How to register for GSTFind out which businesses have to register and how to go about it.
How to register for GSTGST-registered businesses have to charge extra and issue special types of invoices.
Learn about pricing and GST, and tax invoicesGST-registered businesses have to charge extra and issue special types of invoices.
Learn about pricing and GST, and tax invoicesYou can claim back the GST you paid on business supplies (if you’re registered).
How to claim back GSTYou can claim back the GST you paid on business supplies (if you’re registered).
How to claim back GSTYou’ll probably end up owing GST, but you might get a refund. Here’s how to find out.
Work out your GST refund or paymentYou’ll probably end up owing GST, but you might get a refund. Here’s how to find out.
Work out your GST refund or paymentHere’s what the ATO expects you to do at tax time.
What is BAS and how to lodge itHere’s what the ATO expects you to do at tax time.
What is BAS and how to lodge itCheck out all Xero’s guides, reports, and templates for small businesses.
Find Xero tools and resourcesCheck out all Xero’s guides, reports, and templates for small businesses.
Find Xero tools and resources
Why Xero knows GST
Millions of small businesses and 250,000 accountants and bookkeepers use our software to deal with things like GST returns. We asked some of them for explanations and pointers, which we put into this guide.
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