Type
of supply: |
General
GST status: |
| Charities: |
|
| Certain
fund-raising |
Input taxed |
| Donated
second hand goods |
GST free |
| Non commercial
activities |
GST free |
| Raffles and bingo |
GST free |
| Child care |
GST free |
| Deposits |
No GST if refunded |
| Education |
GST free |
| Employee services |
Not subject to GST |
| Exports |
GST free |
| Financial supplies |
Input taxed |
| Fines |
Not subject to GST |
| Food: |
|
| Generally |
GST free |
Restaurant, hot
takeaway, snacks,
Bakery products,
etc |
Subject to GST |
| School tuckshops |
Input taxed (optional) |
| Vending
machines |
Input taxed (optional) in certain
circumstances |
| Frequent flyer
points |
Not subject to GST |
| Funerals contracted pre 1
December 1999 |
GST free, subject to
conditions |
| Gambling |
"Margin" rules |
| Gifts |
Not subject to GST |
| Grants (unconditional) |
Not subject to GST |
| Health and medical |
GST free |
| Health insurance |
GST free |
| Hobbies |
Not subject to GST |
| Imports |
Subject to GST with
exceptions |
| Insurance: |
|
| Exported |
GST free |
| General |
Subject to GST |
| Health |
GST free |
| Life |
Input taxed |
| Settlements |
Not subject to GST |
| Travel |
Depends on status of travel |
| International mail |
GST free |
| Motor vehicles: |
|
| Business vehicles |
GST credits limited |
| Cars for disabled
people |
GST free |
| Overseas transactions |
Not subject to GST |
| Pre 1 July 2000
supplies |
Not subject to GST |
| Post 30 June 2000
supplies |
Subject to GST with exceptions |
| Precious metals |
GST free/input taxed |
| Private,
non business transactions |
Not subject to GST |
| Professional and trade
courses |
GST free |
| Rates and taxes |
Generally, not subject to
GST |
| Real estate transactions: |
|
| Commercial
rent |
Subject to GST |
| Dealers and
developers |
"Margin" rules |
| Farm
sales |
GST free |
| Farm subdivisions |
GST free |
| Government land grants |
GST free |
| Residential rent
(commercial) |
Subject to GST |
| Residential
rent (private) |
Input taxed |
| Sale of commercial
residential premises |
Subject to GST |
| Sale of
existing residence |
Input taxed |
| Sale of new
residence |
Subject to GST |
| Sale
of non residential premises |
Subject to GST |
| Religious services |
GST free |
| Sale of business: |
|
| Sale of farm land |
GST free |
| Sale of going
concern |
GST free |
| Sale of shares |
Input taxed |
| Second hand goods: |
|
| Charities |
GST free |
| Dealers |
Subject to GST/special
rules |
| Supplier unregistered and not
required to be registered |
Not subject to GST |
| Supplies under
pre 8 July 1999 contracts |
GST free, subject
to conditions |
| Transport and tourism: |
|
| Cars for
disabled people |
GST-free |
| International
travel |
GST-free |
| Inwards duty
free shops |
GST-free |
| Purely domestic
travel |
Subject to GST |
| Returning tourists |
Entitled to refunds |
| Travel agents |
Depends on status of travel |
| Vouchers |
Not subject to GST on
issue |
| Vending machines |
Input taxed (optional) in certain
circumstances |
| Water, sewerage and
drainage |
GST-free |
| |
|
