GST and exports

In most cases, exports of goods and services from Australia, are GST-free.

This means that you don’t need to include GST in the price. You can however claim GST credits for the purchases you’ve made to make your exported goods or services.

To be GST-free, goods must be exported from Australia within 60 days, after either receiving payment for the goods or issuing an invoice for the goods (whichever comes first).

Extensions to the 60 day period may be granted in some cases and can be applied for via the ATO.

Exports can be complex. More information about exports and GST can be found on the ATO website.

Goods and services tax (GST)

Steps Progress

Introduction to the Goods and services tax (GST)

4 mins

Registering for GST

4 mins

Protecting yourself and your business

7 mins

Collecting GST on sales

6 mins

Claiming GST on purchases (GST credits)

8 mins

Claiming GST on imports and exports

3 mins

Record keeping and GST

5 mins

Accounting for GST

4 mins

BAS lodgment and payment options

6 mins

Completing your BAS

5 mins

Managing errors and making adjustments

5 mins

Getting support when you need it

2 mins

Related courses

1 mins

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