Australia GST Guide for 2026: Rates, Registration & Compliance

Australia's Goods and Services Tax (GST) is a flat 10% on most goods and services. Basic food, health, education, and exports are GST-free (0%). The Australian Taxation Office (ATO) administers it.

Australia uses a GST registration threshold rather than US-style economic nexus. A business must register once its GST turnover reaches AUD 75,000, or AUD 150,000 for non-profit bodies [2]. Overseas businesses selling imported services, digital products, or low-value imported goods (customs value AUD 1,000 or less) to Australian consumers must register at the same AUD 75,000 threshold [3]. Registration steps are in the How to Register section.

Most businesses report GST on a Business Activity Statement (BAS) quarterly; larger businesses report monthly. Non-resident simplified-GST filers report quarterly, with returns and payment due 28 days after the end of each quarter.

Basic food, most health and medical care, education, and exports are GST-free. Financial services and residential rent are input-taxed. SaaS and digital products supplied to Australian consumers are taxable at 10%.

Failure to lodge on time accrues a penalty of one penalty unit (AUD 364 for small entities) per 28 days late, up to five units (max AUD 1,820). The ATO also charges the General Interest Charge on unpaid amounts, a rate set quarterly and compounded daily, currently 11.43% per annum (July–September 2026 quarter).

• [1] Australian Taxation Office — How GST works (10%)

• [2] Australian Taxation Office — Registering for GST (AUD 75,000 threshold)

• [3] Australian Taxation Office — GST on imported services, digital products, and low-value goods

• [4] Australian Taxation Office — Business activity statements (BAS)

• [5] Australian Taxation Office — GST-free sales (most basic food)

• [6] Australian Taxation Office — Claiming GST credits

• [7] Australian Taxation Office — Object to an ATO decision

Verified July 2026 against Australian Taxation Office guidance.