GST Free Supplies

This checklist shows the types of supply that are GST-free, subject to conditions in some cases. Note also that some supplies are outside the GST system altogether.

• Cars for disabled people
• Charities:
  • Donated second-hand goods
  • Non-commercial activities
  • Raffles and bingo
  • Retirement village services
• Child Care
• Education
• Exports
• Exported insurance
• Food
• Funerals contracted pre 1st December 1999
• Health and medical
• Health Insurance
• International mail
• Pre-GST supplies, until 1 July 2005, under certain transitional contracts
• Precious metals, supplies to dealers
• Professional and trade qualification courses
• Real estate transactions:
  • Farm sales
  • Farm subdivisions
  • Government land grants
• Religious services
• Sale of business:
  • Sale of farm
  • Sale of going concern
• Second-hand goods
  • Charities
• Travel and Tourism
  • International travel
  • Inwards duty free shops
  • Travel agent's fees on exempt travel, overseas accommodation, etc
  • Travel insurance on exempt travel
• Water, sewerage and drainage

Our dedicated team can assist you with all your accounting and GST related matters. Complete and submit the Express Enquiry form on the top right hand side of this page and we will contact you to discuss your enquiry or call us on 1300 QUINNS (1300 784 667) or on +61 2 9223 9166 to arrange an appointment.