The federal government introduced the goods and services tax (GST) on 1 July 2000.
The Australian Taxation Office (ATO) administers this tax. For any questions regarding how GST is applied, please contact the ATO.
Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 2010
- Mineral Resources Act 1989
- Payroll Tax Act 1971
- Petroleum and Gas (Production and Safety) Act 2004
- Taxation Administration Act 2001
- Office of the Queensland Parliamentary Counsel
- Australian Taxation Office
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
- Commonwealth of Australian Law
- Australasian Legal Information Institute
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Paying duty on GST-inclusive amounts
Duty must be calculated on the GST-inclusive amount when GST is a component of a particular transaction.
GST may be a component of transactions that are liable for transfer, insurance or vehicle registration duty. Most other taxes that we administer will not include GST.
See the following Public Rulings for more information.
| Type of revenue | Public Ruling |
|---|---|
| General | |
| Insurance duty |
|
| Payroll tax |
|
| Transfer duty |
|
| Vehicle registration duty |
|