GST calculator
Australian GST is a single national 10% rate. No state HST or PST. Enter GST-inclusive sales and purchases to see the net BAS position.
Your figures
BAS position
- Sales excluding GST
- $100,000.00
- GST collected (1/11th of sales)
- $10,000.00
- Purchases excluding GST
- $40,000.00
- GST credits
- $4,000.00
- Net GST payable
- $6,000.00
Registration required — you are at or above the threshold for this activity.
- Registration is compulsory once GST-turnover reaches $75,000 (Div 23).
- BAS reporting frequency: quarterly for most small businesses (< $20m); monthly above; annual GST return option available below the registration threshold.
Frequently asked questions
When do I have to register for GST?+
Once your GST turnover (or projected GST turnover for the next 12 months) reaches $75,000 — $150,000 for non-profits. Taxi and ride-sourcing drivers must register from the very first fare, regardless of turnover.
How is net GST calculated?+
GST collected on sales minus GST credits on creditable acquisitions. If the result is positive you pay it to the ATO; if negative you receive a refund. Reported on the BAS each quarter (most small businesses) or each month.
Does GST vary between states?+
No. GST is a single national 10% rate set in the GST Act 1999. State governments do not impose additional sales tax on top — though they do levy stamp duty, payroll tax and land tax separately.
Not tax advice. Estimates based on the A New Tax System (Goods and Services Tax) Act 1999. Does not model GST-free supplies, input-taxed supplies, second-hand goods, margin scheme, or the simplified accounting methods for retailers. For BAS advice consult a registered tax or BAS agent.