Financial Services

Goods and Services Tax

Further information

  • Tax Policy
  • Tax Frequently asked questions

Since July 2000, nearly all goods and services sold in Australia have attracted a 10 per cent Goods and Services Tax (GST).

GST Registration Policy
All entities carrying on an enterprise in Australia with an annual turnover of greater than or equal to $50,000 ($100,000 for non-profit organisations) must register for GST.
GST Status of Transactions Policy
Whereas most kinds of regular transactions attract GST, not all do.
GST Tax Invoices Policy
According to the amount of money an invoice is charging, different rules apply.
GST Applicability to University Transactions – Education Policy
Although in most circumstances education is GST-free, it is not so in every case.
GST Applicability to University Transactions – Other Policy
Beyond purely educational services, the University has many other considerations to take into account regarding the charging of GST.