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how gst (goods and services tax)

works 10%
on most g ods
and servicesoso
or consumed inld
australia

sells goods
or provides
sells goods and sells goods and services and
charges gst charges gst charges gst

importer / manufacturer wholesaler retailer / service provider consumer

gst on gst collected gst collected gst collected


imported less gst paid less gst paid less gst paid
goods
police and
ambulance

ATO
public
department of transport
immigration
and border
protection
housing

roads

distributes
gst collected

total gst collected australian government states and territories


gst
example
Total value of final sales
GST on final sales value ($110 ÷ 11)

Total to be remitted to the ATO


$110
$10

$10

ATO
local wool farmer GST paid $-

$1
Sells wool to clothing GST Collected $1
manufacturer for
Payable to ATO $1
$10 + GST $1

clothing manufacturer $8
Buys from local wool farmer for GST paid $(1)

$ 11
$
$10 + $1 GST GST collected $2
Sells jumper to retailer for Payable to ATO $1
$20 + $2 GST = $22
$1

$ 10
$8
retailer
$$ 88
Buys from clothing manufacturer GST paid $(2)
for $20 + $2 GST GST collected $10
Sells to consumer for Payable to ATO $8
$100 + GST $10

$ 10

$ 10
consumer
$ 10
Total GST received by the ATO
Buys from retailer for
$100 + GST $10 = $110
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