Describe the transaction or item
Fresh fruit & vegetables
Commercial rent
Exported goods
Bank interest received
School fees
Staff wages
Laptop purchase
Describe any transaction — instantly find out if it's taxable, GST-free, input-taxed or out of scope under Australian tax law. ATO ruling referenced.
Australian GST has four categories: Taxable supplies (10% GST applies — most goods and services); GST-free (0% GST, full input tax credits — basic food, medical, exports); Input-taxed (no GST charged, no input tax credits — residential rent, financial services); Out-of-scope (outside the GST system entirely — wages, ATO payments).
GST-free supplies (basic food, medical, exports) carry 0% GST but the supplier can still claim input tax credits on related costs. Input-taxed supplies (residential rent, bank interest) also carry 0% GST but the supplier cannot claim input tax credits on related costs — making them more expensive to provide.
Yes. Commercial rent is a taxable supply — the landlord must charge 10% GST and the tenant can claim an input tax credit. Residential rent is input-taxed — no GST is charged and no input tax credits apply to related costs.
Yes. Goods exported from Australia are GST-free supplies under s38-185 of the GST Act, provided they are exported within 60 days of payment or invoice. The supplier can claim full input tax credits on costs related to producing the exported goods.
No. Wages and salaries are out-of-scope for GST — they are not a supply of goods or services by the employee to the employer in the GST sense. They are subject to PAYG withholding and recorded as BAS Excluded in your accounting software.
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