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Australian GST Answers

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03

What goods and services are GST free?

If you make sales that are GST-free, you do not have to charge GST on the sales of such goods or services. However, you are still entitled to GST credits when you purchase inputs. You are in an advantageous situation if you sell GST-free goods and services, because although you do not have to increase your prices to include GST, you still get the benefit of the GST credits for inputs.

Not every sale that falls within one of the categories below will be GST-free. While doctors' services will be GST-free, bandages, dressings and medicine that are not sold in the course of a doctor's service will not be GST-free. The general categories of GST-free goods and services are:

  • medical and other health services, hospital services, residential or community care and medical aids;
  • education courses, course materials, student accommodation;
  • child care services registered under the Childcare Rebate, eligible child care centres or other child care services
  • exports of goods and services from Australia if exported within 60 days after the earlier of the day payment is received or the invoice is issued;
  • religious services;
  • non-commercial activities of charitable institutions;
  • water and sewerage goods and services;
  • sales of businesses as going concerns;
  • sales of precious metals after refinement by the supplier and delivery to a precious metal dealer
  • inwards duty free goods sales to a relevant traveller;
  • sales of freehold interest in land or long-term lease made by a Commonwealth, State or Territory Government;
  • subdivided farm land
  • cars for use by disabled people.