The Goods and services tax (GST) is a broad-based tax of 10% which is applied to most goods, services and other items sold or consumed in Australia.

Most sales in Australia are subject to GST, although there are some exemptions.

Sales that have GST included in their price are known as taxable sales.

How does GST help our community?

The money collected from GST is given to the states and territories where it helps build and support the community. GST helps fund essential services including:

• Health cares: hospitals, ambulance services, and public health services such as cancer screening and immunisation
• Public safety services: police, fire, and SES, as well as disaster relief in bush fires and floods
• Education services: schools, universities, and TAFE
• Social services: childcare, aged care, and disability support services
• Justice and community safety services: dispute resolution, prisons, road and water safety programs and support for vulnerable children, families and victims of crime
• Environmental services: conservation programs to protect our wildlife and its habitat
• Infrastructure: building roads, bridges and public transport including buses, trams, trains and ferries
• Cultural and sporting institutions: libraries, art galleries, museums, and sports facilities.