ATO 10% Rate · 2025

GST Calculator

Add or remove GST instantly — ATO 10% rate 2025

GST Calculation
$
$
The total amount paid including all components
$
The actual GST dollar amount on the invoice
GST cannot exceed 1/11th of the total bill
Example: Total bill $300, GST amount $10
→ GST-free: $190  |  Taxable ex-GST: $100  |  GST: $10  |  Total: $300
Enter an amount above to see GST breakdown
GST Reference Table

Common Australian expenses — know what you can and cannot claim

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Expense Item GST ✓ No GST ✗ Plain English Explanation
DIGITAL SUBSCRIPTIONS
Netflix / Spotify ✓ Both are GST-registered in Australia. 10% GST applies. Claimable if GST-registered and used for business.
ChatGPT Plus / OpenAI ✕ OpenAI is not GST-registered in Australia. Invoice is in USD with no GST component. Claim as a business expense only — no GST credit.
Google Ads / Meta Ads Depends GST applies if you have NOT added your ABN to your account. Add your ABN and declare GST registration — then no GST is charged and nothing to claim. Always check your invoice.
Adobe Creative Cloud ✓ Adobe is GST-registered in Australia. Claimable if you are GST-registered and use it for business.
Canva Pro ✓ Canva is Australian-owned and GST-registered. Fully claimable for business use.
Xero / MYOB / QuickBooks ✓ All Australian accounting platforms. GST applies and is fully claimable for business use.
AWS / Azure / Google Cloud ✕ Add your ABN and GST registration status to your cloud account. Without ABN they charge you as a consumer. Check each invoice.
Zoom / Microsoft 365 ✓ Both are GST-registered in Australia. Claimable for legitimate business use.
Dropbox / Slack ✓ GST-registered in Australia. Claimable for business use.
Domain / Hosting (Australian providers) ✓ Australian web hosting and domain registrars charge GST. Fully claimable.
FOOD, HEALTH & EVERYDAY ITEMS
Fresh fruit and vegetables ✕ Unprocessed fresh produce is GST-free under ATO food classification rules.
Bread (plain, unfilled) ✕ Plain bread and bread rolls are GST-free. Filled rolls (e.g. ham and cheese) become taxable.
Muesli bars / protein bars ✓ Classified as snack food — taxable. Despite appearing healthy, these are not GST-free under ATO rules.
Café coffee / takeaway food ✓ All food and drink prepared for immediate consumption is taxable — including coffee, sandwiches and takeaway meals.
Protein powder / supplements ✓ Classified as nutritional supplements, not food. Taxable regardless of health claims on packaging.
GP visit / bulk-billed medical ✕ Most medical and health services by registered practitioners are GST-free under ATO health exemptions.
Cosmetic surgery ✓ Not classified as a health service under GST law. Taxable unless it is a reconstructive procedure deemed medically necessary.
Private school fees ✕ Accredited education courses and tuition at registered schools are GST-free.
Private tutoring ✓ Not an accredited education course. Taxable unless the tutor is under the $75,000 registration threshold.
Bank fees ✕ Financial services are input-taxed in Australia. No GST is charged on bank fees — no credit to claim. Do not code as GST in your accounting software.
Stripe / PayPal fees ✕ Same as bank fees — input-taxed financial services. No GST component regardless of what the invoice shows.
Insurance premiums ✓ Most insurance policies include GST on the premium portion. Stamp duty within the policy is exempt — check your policy schedule for the split.
PROPERTY
Residential rent ✕ Residential rent is input-taxed. No GST is charged to tenants and landlords cannot claim GST credits on related expenses.
Commercial rent / office lease ✓ GST applies to all commercial leases. Landlord must be GST-registered and tenant can claim GST credits if registered.
Selling a new residential property ✓ GST applies on the sale of new residential property by a developer. Buyers cannot claim it back — personal purchase, not a business expense.
Selling an established home ✕ No GST on the sale of an existing residential property. Only new residential builds attract GST.
Selling a business asset (car, equipment) ✓ GST applies to the sale of business assets just like any ordinary sale. Commonly missed — always include GST on your invoice when selling business assets.
Selling entire business (going concern) ✕ GST-free if both parties are GST-registered and agree in writing that it is a going concern sale. The written agreement is mandatory — without it GST applies in full.
Common GST Questions

Plain English answers to the questions accountants get asked most

When do I have to register for GST? +
You must register within 21 days of your annual turnover reaching $75,000 in any rolling 12-month period. Turnover means gross income — not profit. Two exceptions where you must register from day one regardless of income: rideshare drivers (Uber, Ola, DiDi) and taxi operators.
What happens if I miss the $75,000 threshold? +
The ATO backdates your registration to the date you crossed $75,000. You owe GST on every sale made since that date — even if you never collected it from your customers. Daily interest (General Interest Charge) accrues at around 11% per year on the unpaid amount, plus failure-to-register penalties of 1 penalty unit every 28 days up to 5 units maximum.
Can I charge GST before I’m registered? +
No — it’s illegal. You cannot include GST on invoices or receipts if you are not registered. If you do and don’t remit it to the ATO, you may be ordered to refund customers, face fines and potentially an audit.
Should I register voluntarily under $75,000? +
It depends. Register voluntarily if: you’re buying expensive equipment and want the GST back, most of your clients are businesses who need tax invoices, or you expect to cross the threshold soon. Don’t register if your customers are consumers who would see a 10% price rise as uncompetitive and you have no major purchases planned.
How do I handle mixed personal and business purchases? +
You can only claim the business-use proportion. If you buy a laptop for $1,100 and use it 60% for business and 40% personally, you can claim 60% of the GST ($60 of the $100 total GST). Keep records showing how you calculated the split — the ATO can ask for this.
Does GST apply when I sell a business asset? +
Yes — selling business assets like vehicles, equipment or machinery is subject to GST just like any ordinary sale. This is one of the most commonly missed GST obligations. Exception: if you sell the entire business as a going concern, GST may not apply — see the question below.
Are bank fees and Stripe/PayPal fees GST-free? +
Yes — financial services are input-taxed in Australia. This means no GST is charged on bank fees, Stripe fees, PayPal fees or merchant facility fees — and therefore no GST credit to claim. Do not code these as GST in your accounting software.
What is a going concern and does it avoid GST? +
A going concern means you’re selling the entire operating business — all assets, all operations, and the buyer continues running it. If both parties are GST-registered and agree in writing that the sale is a going concern, the sale is GST-free. If the written agreement is missing, GST applies in full. Never assume — always document it.
I’ve been lodging nil BAS for months — should I cancel my GST registration? +
If your turnover has genuinely dropped below $75,000 and you don’t expect it to recover, yes — cancel your registration. But before cancelling, make sure all outstanding BAS lodgements are up to date and all tax obligations are met. If you later exceed $75,000 again you’ll need to re-register within 21 days.

Source: ATO GST registration and rules 2025 · ato.gov.au

Source: ATO GST rate and rules 2025 · ato.gov.au
This calculator is for general guidance only. It does not constitute financial or tax advice.